There are four offices in a Multinational Corporation Marketing Department in Headquarter which handles worldwide sales and customer services. Initially, Office A, B, C, and D are located to four rooms 1, 2, 3, and 4 respectively which are arranged in a row, in that order, with 20 meters between each. The cost of moving documents between offices is RM2 for each meter. The work flows are contained in the table below:

Flow Matrix
	Office A	Office B	Office C	Office D
Office A	0	30	5	20
Office B	5	0	40	20
Office C	0	10	0	40
Office D	10	5	0	0

A) What is the total material handling cost if the arrangement is as follow:

A-1, B-3, C-4, D-2?