Procedure

For Leaving Variable

1 = Min { xbi / yir , yir > 0}
2 = Min { ur - xbi / - yir , yir 0}
3 = Min { ur }
= Min { 1 , 2, 3 }
1. If = 1, Normal Pivot Operation

2. If = 2, Normal Pivot Operation and then substitute the leaving variable

(ie. The variable which just became non basic variable)
3. If = 3, Substitute that variable and check for the next operation

x = l + s", s" 0

ie

s" = x - l

x = u s', s' 0

ie

s' = u - x

xbi