$D_1$

$D_2$

$D_3$

$D_4$

Supply

Row Penalty

$O_1$

11

3

6

8

9

5

20

(4)

$O_2$

6

19

2

9

5

28

(1.5)

1

$O_3$

4

8

13

3

9

17

(5)

7

Demand

15

19

13

18

Column Penalty

(4.5)

(3.5)

(2.5)

(5)