Elders Tax Service employs tax specialists in four different regional offices who will be assigned to four separate accounts in various parts of the country. The costs (transportation, lodging, per...

Elders Tax Service employs tax specialists in four different regional offices who will be assigned to four separate accounts in various parts of the country. The costs (transportation, lodging, per diem, etc.) are given in the following table.

a. Determine the minimum cost assignment of tax specialists to cities.

 b. Suppose Elders’ client list has grown to 20 accounts in Phoenix, 15 in Fresno, 22 in Austin, and 36 in Miami and that Elders now employs 25 specialists in each of Ann’s, Bill’s, Ko’s, and Dave’s offices. If the assignment cost per specialist has not changed, determine the optimal number of specialists Elders should send from each office to each city.