Q.9 (iii) of transportation or. practice manual (2014)

Hi friends,

I hav Doubt w.r.t Q.9, part (iii) given on Pg.11.36 of O.R. Practice Manual (2014 edition)

Plz tell me 

1) Is the Ans. & Explanation given in O.R. Practice Manual Pg 11.39 for part Q.9 (iii) correct ?

          A) Yes   

  or      B) No 

2) Also , if possible (if u find time) , kindly let me know as to how the ans. was derived ?

   i mean , was the Answer (i.e. Allocation) derived by 

  A)  Re-doing the Entire VAM Operations again by taking p.u.Cost from Riute'C' to Market 'II' as Rs.3 p.u.

       and then making allocations

or B) Any other short-cut method

Kindly Reply