Atlantic Management System is a consulting firm that specializes in developing computerized decision support systems for computed manufacturing companies. The firm currently has offices in Chicago, Charlotte, Pittsburgh, and Houston. It is considering opening new offices in one or more cities - including Atlanta, Boston, Washington, DC, St Louis, Miami, Denver and Detroit - and it has $14 million available for this purpose. Because of the highly specialized nature its high-tech consulting work, the firm must necessarily staff any new offices with a minimum number of its employees from its existing offices. However, it has a limited number of employees available to transfer to any new offices, In addition, the cost of transferring employees depends on the city they are leaving and the city to which they might move. Following are the costs for opening a new office in each of the prospective cities and the start-up staffing needs at each office.