An electrical contractor pays his subcontractors a fixed fee plus mileage for work performed. On a given day the contractor is faced with three electrical jobs associated with various projects. Given below are the distances between the subcontractors and the projects.

$\backslash$table$[[,$Projects$],[$Subcontractor$,$A$,$B$,$C$],[$Westside$,50,36,16],[$Federated$,28,30,18],[$Goliath$,35,32,20],[$Universal$,25,25,14]]$

How should the contractors be assigned so that total mileage is minimized?

Develop a spreadsheet optimization model with a two$-$way table and finds the least$-$mileage way of assignment. After running Solver, generate and save the answer report. Could you show ALL the formulas on excel.