#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;
}

HDU 4362 Dragon Ball 线段树