The Microsoft Excel worksheet lists the daily shipping requirements between your publisher client and his customer warehouses. Complete the decision matrix by filling in shipping costs from three shippers: Federal Express, UPS, and the United States Postal Service.

Which service would you recommend to your client considering not only costs but also issues such as delivery speed, pick-up schedules, drop-off locations, package-tracking ability, and usability of the Web site? State the reasons for your recommendation.