The contractor company has been awarded. According to the terms of the contract, at least five additional smaller businesses must receive subcontracts for a portion of the total amount of work. So the contractor bids for small companies L, M, N, O and P to do the subcontract works in five areas: V, W, X, Y and Z. The bids are as follows:

SUBCONTRACTS BIDS (IN THOUSANDS OF PESOS)

COMPANY
	V	W	X	Y	Z
L	145	160	175	145	130
M	160	165	140	145	145
N	165	170	180	120	140
O	120	120	160	155	125
P	160	125	165	185	135

Which bid should be given to which company in order to fulfill the contract terms at the least cost?