In this paper we used solid transportation problem to analyze the cost of raw materials which are used for road and bridge works in PWD, West Bengal. We all are aware of classical Transportation Problem which involves only two components - supply and demand where a homogenous product is transported from various sources to different destinations in such a way that total transportation cost is minimum. But in real life situation mode of transportation plays an important role on transportation cost. From the practical point of view, an increase in transportation cost may also increase the selling price of commodity. So, keeping this in mind we can give our effort to slash down total transportation cost which in turn may reduce the selling price. That is why the mode of transportations is taken into the account in transportation problem and this causes the emergence of concept of solid transportation. Solid transportation problem (STP) involves three components – supply, demand and capacity of conveyance. Here the transportation cost is optimized by delivering a homogenous commodity from various sources to different destinations in different conveyances. If there are m number of origins, n number of destinations and p number of conveyances, then for classical TP, no of feasible solutions is m+n-1, whereas for STP, number of feasible solutions is m+n+p-2. For making the problem generalized we have collected the data from PWD, Government of West Bengal. They published a Rate book which includes different types of rates for different material which are used for construction in West Bengal. Here we are taking data from the ‘SCHEDULE OF RATES’ for road and bridge works, published by The Superintending Engineer Building Planning Circle.