Which of the Following Statements Is FALSE About Methods Involved

Which of the following statements is FALSE about methods involved in solving a transportation problem?

A) Matrix least cost method reduces the number of computations and the time required to determine the optimal solution.
B) Northwest corner rule is intuitively more appealing and has better rationale than the matrix least cost method.
C) Northwest corner rule begins at the top left-hand corner of the matrix and allocates units until either the supply is exhausted or demand is met.
D) Matrix least cost method begins with the cell that has the lowest per unit cost and allocates units until either the supply is exhausted or demand is met.