PLEASE show all work for formulation and on show work on Excel so I can follow along. Thanks.

Suisan Fish Company contracts with fishers in Hilo, Kona, and Puna, Big Island to purchase fishes. The fishes are cleaned and stored at the local processing facilities. Then the fishes are shipped to two plants, where they are cut, processed, and packaged as sushi and sashimi. The sushi and sashimi are then transported to three restaurants. The transportation costs per fish from the fishers to the plants and from the plants to the restaurants are summarized in the following tables: Fisher Plant 5. Plant 2 $21 $16 4. Plant 1 $16 $18 $22 1. Hilo 2. Kona Supply 72 105 3. Puna $25 83 Plant 4. Plant 1 5. Plant 2 Demand Restaurant 6. BTS Sushi 7. Kentucky Fried Sushi 8. Ken's Sushi House $23 $15 $29 $20 $17 $24 90 80 120 a. Determine the optimal shipments from fishers to plants to restaurants to minimize total transportation costs. b. What would be the effect on the solutions if the capacity at each plant were 140 fishes? (Hint: add one constraint for each plant that either the sum of incoming shipments or outgoing shipments is less than or equal to 140)