The three locations are:
Location I
Location II
Location III
These locations represent the rows of the matrix
The types of ice cream represent the columns
Soft-serve Chunky Nonfat
Location I 13 gal 100 gal 30 gal
Location II 22 gal 90 gal 17 gal
Location III 60 gal 120 gal 40 gal
The 3 × 3 matrix that shows the sales figures for the three locations is: