Destination

A B C Supply Sum Supply

P 10000 12 7 180 Sum Demand
Q 14 11 6 100 Total Supply <
Source
R 9 5 9 160 We need not to add dummy row with su
S 11 7 10000 120
Dummy 0 0 0 100
Demand 240 200 220

Min Cost 4300

Destination
A B C Total Supply
P 0 0 180 180 <= 180
Source
Q 60 0 40 100 <= 100
R 80 80 0 160 <= 160
S 0 120 0 120 <= 120
Dummy 100 0 0 100 <= 100
Total 240 200 220
= = =
Demand 240 200 220
 560
660
Unbalanced Problem
need not to add dummy row with supply = 100 units