The answer is the option C.
Here is how you get the answer:
Location A Location B
Truck (129 + 145) / 2 = 137 (94 + 104) / 2 = 99
Car (123 + 101) / 2 = 112 (120 + 142) / 2 = 131
SUV (92 + 128) / 2 = 110 (130 + 134) / 2 = 132
So the matrix is:
137 99
112 131
110 132