Using linear programming techniques, MinCostCalc calculates the minimum cost solution for shipping products located in three separate locations to five customers with different shipping rates for each location/customer combination. Shipping rates for customers are entered in the system along with customer demand and available product supply. In addition to quickly calculating the minimum cost and quantities matrix, MinCostCalc provides the first iteration of the North West Corner method along with the Least Cost Cell method for comparative purposes. Five detailed iterations are available to show the steps required to achieve the minimum cost solution. An example problem and solution are included to assist with understanding system operation.