#include <cstdio>
#include <cstring>
#include <cmath>
#include <queue>
#include <map>
#include <set>
#include <stack>
#include <vector>
#include <iostream>
#include <algorithm>
using namespace std;
#define lson l, mid, rt << 1
#define rson mid + 1, r, rt << 1 | 1
typedef __int64 ll;
const ll Inf = (ll)(1e15);
const int N = 1000 + 10;
const int M = 50 + 5;
struct node {
ll addv, min;
};
struct tnode {
int pos;
ll cos;
tnode() {
}
tnode(int _pos, ll _cos) {
pos = _pos;
cos = _cos;
}
};
node seg[N << 2];
vector<tnode> a[M];
int val[M][N][2];
ll d[M][N];
void Up(node& fa, node &ls, node& rs) {
if (ls.min > rs.min) {
fa.min = rs.min;
} else {
fa.min = ls.min;
}
}
void Down(node& fa, node& ls, node& rs) {
if (fa.addv != 0) {
ls.min += fa.addv;
rs.min += fa.addv;
ls.addv += fa.addv;
rs.addv += fa.addv;
fa.addv = 0;
}
}
void build(int i, int p, int l, int r, int rt) {
seg[rt].addv = 0;
if (l == r) {
seg[rt].min = d[i][l] + abs(p - a[i][l].pos);
} else {
int mid = (l + r) >> 1;
build(i, p, lson);
build(i, p, rson);
Up(seg[rt], seg[rt << 1], seg[rt << 1 | 1]);
}
}
void update(int L, int R, ll v, int l, int r, int rt) {
if (L <= l && r <= R) {
seg[rt].min += v;
seg[rt].addv += v;
} else {
int mid = (l + r) >> 1;
Down(seg[rt], seg[rt << 1], seg[rt << 1 | 1]);
if (L > mid)
update(L, R, v, rson);
else if (R <= mid)
update(L, R, v, lson);
else {
update(L, mid, v, lson);
update(mid + 1, R, v, rson);
}
Up(seg[rt], seg[rt << 1], seg[rt << 1 | 1]);
}
}
void update_pos(int i, int j, int from, int to, int l, int r, int rt) {
if (l == r) {
int p = a[i][j].pos;
ll v = (ll)-abs(p - from) + abs(p - to);
seg[rt].min += v;
seg[rt].addv += v;
} else {
Down(seg[rt], seg[rt << 1], seg[rt << 1 | 1]);
int mid = (l + r) >> 1;
if (j <= mid)
update_pos(i, j, from, to, lson);
else
update_pos(i, j, from, to, rson);
Up(seg[rt], seg[rt << 1], seg[rt << 1 | 1]);
}
}
bool cc(const tnode& i, const tnode& j) {
return i.pos < j.pos;
}
void work() {
for (int i = 0; i < M; ++i)
a[i].clear();
int m, n, x, st, p, idx, idy;
scanf("%d%d%d", &n, &m, &st);
for (int i = 1; i <= n; ++i)
for (int j = 0; j < m; ++j)
scanf("%d", &val[i][j][0]);
for (int i = 1; i <= n; ++i)
for (int j = 0; j < m; ++j)
scanf("%d", &val[i][j][1]);
a[0].push_back(tnode(st, 0));
for (int i = 1; i <= n; ++i) {
for (int j = 0; j < m; ++j)
a[i].push_back(tnode(val[i][j][0], val[i][j][1]));
sort(a[i].begin(), a[i].end(), cc);
}
// dp
for (int i = 0; i <= n; ++i)
for (int j = 0; j < a[i].size(); ++j)
d[i][j] = Inf;
d[0][0] = 0;
for (int i = 1; i <= n; ++i) {
p = a[i][0].pos;
build(i - 1, p, 0, a[i - 1].size() - 1, 1);
d[i][0] = a[i][0].cos + seg[1].min;
//
idx = -1;
while (idx + 1 < a[i - 1].size() && a[i - 1][idx + 1].pos < p)
++ idx;
idy = a[i - 1].size();
while (idy - 1 >= 0 && a[i - 1][idy - 1].pos > p)
-- idy;
//
for (int j = 1; j < a[i].size(); ++j) {
while (idy < a[i - 1].size() && a[i - 1][idy].pos <= a[i][j].pos)
++ idy;
if (idx >= 0)
update(0, idx, a[i][j].pos - p, 0, a[i - 1].size() - 1, 1);
if (idy < a[i - 1].size())
update(idy, a[i - 1].size() - 1, p - a[i][j].pos, 0, a[i - 1].size() - 1, 1);
//
for (int k = idx + 1; k < idy; ++k)
update_pos(i - 1, k, p, a[i][j].pos, 0, a[i - 1].size() - 1, 1);
//
d[i][j] = a[i][j].cos + seg[1].min;
p = a[i][j].pos;
while (idx + 1 < a[i - 1].size() && a[i - 1][idx + 1].pos < p)
++ idx;
}
}
ll ans = Inf;
for (int i = 0; i < a[n].size(); ++i)
ans = min(ans, d[n][i]);
cout << ans << endl;
}
int main() {
int cas;
scanf("%d", &cas);
while (cas -- > 0)
work();
return 0;
}
