Jacobs Manufacturing produces a popular custom accessory for pick-up trucks at plants in Huntington, West Virginia and Bakersfield, California, and ships them to distributors in Dallas, Texas; Chicago, Illinois; Denver, Colorado; and Atlanta, Georgia. The plants in Huntington and Bakersfield have, respectively, the capacity to produce 3,000 and 4,000 units per month. For the month of October, costs of shipping a carton of 10 units from each plant to each distributor are summarized in the following table: