LINGO

model:
sets:
row/1..4/:a,c,e;
col/1..3/:b,d;
link(row,col):x;
endsets
data:
a=18 15 23 12;
b=10 16 8;
c=480 650 580 390;
d=6800 8700 5300;
e=3100 3800 3500 2850;
enddata
    max = @sum(row(i):@sum(col(j):x(i,j))*e(i));

    @for(row(i):@sum(col(j):x(i,j))<=a(i));

    @for(col(j):@sum(row(i):x(i,j))<=b(j));

    @for(col(j):@sum(row(i):x(i,j)*c(i))<=d(j));
End