The JOB SHOP COMPANY has purchased three new machines of different types. There are four available locations in the shop where a machine could be installed. Some of these locations are more desirable than others for particular machines because of their proximity to work centers that will have a heavy work flow to and from these machines. $($There will be no work flow between the new machines.$)$ Therefore, the objective is to assign the new machines to the available locations to minimize the total cost of materials handling. The estimated cost in dollars per hour of materials handling involving each of the machines is given in Table $9\mathrm{.}24$ for the respective locations. Location $2$ is not considered suitable for machine $2,$ so no cost is given for this case.

Formulate the problem and solve it in Lingo $($or Excel$).$