PLEASE DONT USE MS EXCEL, DO IT USING HAND IN CALCULATIONS

Four jobs must be assigned to four work centers. Only one job can be assigned to each work center, and all jobs must be processed. The cost of processing each job at each work center is shown below. Determine which jobs should be assigned to which work center to minimize total processing cost. Compute the total processing cost. Work Center Job A B D 1 50 25 65 55 2 45 40 60 65 3 50 35 55 75 4 65 20 65 85