Each source-demand arc has a unit cost. The objective will use these exact costs, but the cost table itself is just pinned input data.
highlighted = computed this step
Cost Matrix
The unit costs are 2, 5, 4, and 1. Motivation: the objective multiplies each shipped amount by its arc cost, so every cell becomes a possible cost term.
cAX=2cAY=5cBX=4cBY=1
Arc View
The same costs can be read as a network. Interpretation: transportation is a special min-cost flow with sources, sinks, and shipment arcs.
arc labels are exact unit costs
Diagram note
Honesty note: this lesson only sets the costs; the next chapter solves the shipment plan. Pixel positions are rounded for layout; every number shown is exact.