The Transportation Problem is a special class of linear programming problems which deals with the transportation of a single homogeneous product from factories to warehouse. There are several well-known heuristics methods like Vogel’s Approximation Method (VAM), Northwest Corner Method (NWCM), Least Cost Method (LCM), TOC-VAM, RAM etc. are available to get the optimal solution but they can't gives the optimal solution directly for all transportation problem.