The coordinates of the corner points
of the feasible region are (0, 4), (0, 5), (3, 5), (5, 3), (5, 0) and (4, 0) Let us evaluate Z at these points Corner Point
Z = 10 (x – 7 y + 190)
(0, 4)
1620
(0, 5)
1550 ←
←
←
←
←
Minimum
(3, 5)
1580
(5, 3)
1740
(5, 0)
1950
(4, 0)
1940
From the table, we see that the minimum value of Z  is 1550 at the point (0, 5) Hence, the optimal transportation strategy will be to deliver 0, 5 and 3 units from
the factory at P and 5, 0 and 1 units from the factory at Q to the depots at A, B and C
respectively