W1 W2 W3 Supply

F1 6 8 2 40
F2 5 4 5 35
F3 3 9 11 25
Demand 40 30 30

W1 W2 W3
F1 0 30 10 40
F2 15 0 20 35
F3 25 0 0 25
40 30 30

Objective Function TC 510

In 2nd step X22 was made zero as it was said that link broken between F2 and W2 so X22=0
thus another constraint is X22=0 was added in Solver
 1 2 3
1 120 180 0 6
2 300 100 80 5
3 200 250 120 6
4 8 7

d1 d2 d3 Supply
r1 0 6 0 6
r2 4 1 0 5
r3 0 0 6 6
4 7 6

103100