$(40$ points$)$ Construct a transportation problem with $2($two$)$ capacity and $3($three$)$ demand points $($Problem title, problem idea, etc. This should be approximately two paragraphs.$)$ with ONLY your own student number as the parameter $($start from the last $2$ digits$-$use ONLY one or two digits' combinations$)$:

a$-$ Please formulate the model, start with Vogel's approximation method and find the optimal solution.

b$-$ Please solve this problem with Excel solver or Lingo software.

c$-$ Please compare the hand writing solution and Excel Solver or Lingo.