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The primary subject matter of the case deals with distribution planning with transshipment warehouses. The case illustrates a decision-making situation and presents a set of data relating to unit transportation cost, capacity of manufacturing units, warehouse capacity, and customer demand, requiring the adoption of an appropriate method for preparing a distribution plan with an objective to minimize the transportation cost. In the context of distribution planning, this case presents a scenario that includes supply nodes, transshipment nodes, demand nodes, demand, supply and warehouse capacity, and unit transportation cost data for the decision analysis. The hypothetical case exercise is designed to help students develop a working understanding of the transshipment method and its applicability. It is estimated that this case would take ninety minutes for class discussion and around three hours of preparation time by the students. It can be used in the Supply Chain Analytics course to show the application of the linear programming method in the context of distribution planning with transshipment nodes.