The Onenote Co. produces a single product at three plants for four customers. The three plants will produce 60, 80, and 40 page 279 units, respectively, during the next week. The firm has made a commitment to sell 40 units to customer 1, 60 units to customer 2, and at least 20 units to customer 3.

Both customers 3 and 4 also want to buy as many of the remaining units as possible. The net profit associated with shipping a unit from plant i for sale to customer j is given by the following table.

Management wishes to know how many units to sell to customers 3 and 4 and how many units to ship from each of the plants to each of the customers to maximize profit. Formulate and solve a spreadsheet model for this problem.