Solution:

The number of rows = 5 and columns = 6

1 2 3 4 5 6
A 73 91 87 82 78 80
B 81 85 69 76 74 85
C 75 72 83 84 78 91
D 93 96 86 91 83 82
E 90 91 79 89 69 76

Here the problem is of Maximazition type and convert it into minimization by substracting it from
maximum value 96
1 2 3 4 5 6
A 23 5 9 14 18 16
B 15 11 27 20 22 11
C 21 24 13 12 18 5
D 3 0 10 5 13 14
E 6 5 17 7 27 20

Here given problem is unbalanced and add 1 new row to convert it into a balance.
1 2 3 4 5 6
A 23 5 9 14 18 16
B 15 11 27 20 22 11
C 21 24 13 12 18 5
D 3 0 10 5 13 14
E 6 5 17 7 27 20
W6 0 0 0 0 0 0

Step-1: Find out the each row minimum element and subtract it from that row
1 2 3 4 5 6
A 18 0 4 9 13 11 (-5)
B 4 0 16 9 11 0 (-11)
C 16 19 8 7 13 0 (-5)
 D 3 0 10 5 13 14 (-0)
E 1 0 12 2 22 15 (-5)
W6 0 0 0 0 0 0 (-0)

Step-2: Find out the each column minimum element and subtract it from that column.
1 2 3 4 5 6
A 18 0 4 9 13 11
B 4 0 16 9 11 0
C 16 19 8 7 13 0
D 3 0 10 5 13 14
E 1 0 12 2 22 15
W6 0 0 0 0 0 0
(-0) (-0) (-0) (-0) (-0) (-0)

Iteration-1 of steps 3 to 6
Step-3: Make assignment in the opporunity cost table
Step-3: Make assignment in the opporunity cost table

( )
(1) Rowwise cell (A,2) is assigned, so columnwise cell (B,2),(D,2),(E,2), W6,2 crossed off.

( )
(2) Rowwise cell (B,6) is assigned, so columnwise cell (C,6), W6,6 crossed off.

( ) ( )( )( )
(3) Columnwise cell W6,1 is assigned, so rowwise cell W6,3 , W6,4 , W6,5 crossed off.

Rowwise & columnwise assignment shown in table

1 2 3 4 5 6
A 18 [0] 4 9 13 11
B 4 0 16 9 11 [0]
C 16 19 8 7 13 0
D 3 0 10 5 13 14
E 1 0 12 2 22 15
W6 [0] 0 0 0 0 0

Step-4: Number of assignments = 3, number of rows = 6

Which is not equal, so solution is not optimal.
Step-5: Draw a set of horizontal and vertical lines to cover all the 0
Step-5: Cover the 0 with minimum number of lines
(1) Mark(✓) row C since it has no assignment

(2) Mark(✓) row D since it has no assignment

(3) Mark(✓) row E since it has no assignment

(4) Mark(✓) column 6 since row C has 0 in this column

(5) Mark(✓) row B since column 6 has an assignment in this row B.

(6) Mark(✓) column 2 since row D has 0 in this column

(7) Mark(✓) row A since column 2 has an assignment in this row A.

(8) Since no other rows or columns can be marked, therefore draw straight lines through the
unmarked rows W6 and marked columns 2,6

Tick mark not allocated rows and allocated columns

1 2 3 4 5 6
A 18 [0] 4 9 13 11 ✓(7)

B 4 0 16 9 11 [0] ✓(5)

C 16 19 8 7 13 0 ✓(1)

D 3 0 10 5 13 14 ✓(2)

E 1 0 12 2 22 15 ✓(3)
W6 [0] 0 0 0 0 0

✓ ✓
(6) (4)

Step-6: Develop the new revised opportunity cost table

Step-6: Develop the new revised table by selecting the smallest element, among the cells not
covered by any line (say k = 1)
Subtract k = 1 from every element in the cell not covered by a line.
Add k = 1 to every elment in the intersection cell of two lines.

1 2 3 4 5 6
A 17 0 3 8 12 11
B 3 0 15 8 10 0
C 15 19 7 6 12 0
D 2 0 9 4 12 14
E 0 0 11 1 21 15
W6 0 1 0 0 0 1
Repeat steps 3 to 6 until an optimal solution is obtained.

Iteration : 1
Iteration-2 of steps 3 to 6
Step-3: Make assignment in the opporunity cost table
(1) Rowwise cell (A,2) is assigned, so columnwise cell (B,2),(D,2),(E,2) crossed off.

(2) Rowwise cell (B,6) is assigned, so columnwise cell (C,6) crossed off.

( )
(3) Rowwise cell (E,1) is assigned, so columnwise cell W6,1 crossed off.

( ) ( )( )
(4) Columnwise cell W6,3 is assigned, so rowwise cell W6,4 , W6,5 crossed off.

Rowwise & columnwise assignment shown in table

1 2 3 4 5 6
A 17 [0] 3 8 12 11
B 3 0 15 8 10 [0]
C 15 19 7 6 12 0
D 2 0 9 4 12 14
E [0] 0 11 1 21 15
W6 0 1 [0] 0 0 1

Step-4: Number of assignments = 4, number of rows = 6

Which is not equal, so solution is not optimal.

Step-5: Cover the 0 with minimum number of lines

(1) Mark(✓) row C since it has no assignment

(2) Mark(✓) row D since it has no assignment

(3) Mark(✓) column 6 since row C has 0 in this column

(4) Mark(✓) row B since column 6 has an assignment in this row B.

(5) Mark(✓) column 2 since row D has 0 in this column

(6) Mark(✓) row A since column 2 has an assignment in this row A.

(7) Since no other rows or columns can be marked, therefore draw straight lines through the
unmarked rows E,W6 and marked columns 2,6
Tick mark not allocated rows and allocated columns
1 2 3 4 5 6
A 17 [0] 3 8 12 11 ✓(6)

B 3 0 15 8 10 [0] ✓(4)

C 15 19 7 6 12 0 ✓(1)

D 2 0 9 4 12 14 ✓(2)
E [0] 0 11 1 21 15
W6 0 1 [0] 0 0 1

✓ ✓
(5) (3)

Step-6: Develop the new revised table by selecting the smallest element, among the cells not
covered by any line (say k = 2)
Subtract k = 2 from every element in the cell not covered by a line.
Add k = 2 to every elment in the intersection cell of two lines.

1 2 3 4 5 6
A 15 0 1 6 10 11
B 1 0 13 6 8 0
C 13 19 5 4 10 0
D 0 0 7 2 10 14
E 0 2 11 1 21 17
W6 0 3 0 0 0 3

Repeat steps 3 to 6 until an optimal solution is obtained.

Iteration : 2
Iteration-3 of steps 3 to 6
Step-3: Make assignment in the opporunity cost table
(1) Rowwise cell (A,2) is assigned, so columnwise cell (B,2),(D,2) crossed off.

(2) Rowwise cell (B,6) is assigned, so columnwise cell (C,6) crossed off.

( )
(3) Rowwise cell (D,1) is assigned, so columnwise cell (E,1), W6,1 crossed off.

( ) ( )( )
(4) Columnwise cell W6,3 is assigned, so rowwise cell W6,4 , W6,5 crossed off.

Rowwise & columnwise assignment shown in table

 1 2 3 4 5 6
A 15 [0] 1 6 10 11
B 1 0 13 6 8 [0]
C 13 19 5 4 10 0
D [0] 0 7 2 10 14
E 0 2 11 1 21 17
W6 0 3 [0] 0 0 3

Step-4: Number of assignments = 4, number of rows = 6

Which is not equal, so solution is not optimal.

Step-5: Cover the 0 with minimum number of lines

(1) Mark(✓) row C since it has no assignment

(2) Mark(✓) row E since it has no assignment

(3) Mark(✓) column 6 since row C has 0 in this column

(4) Mark(✓) row B since column 6 has an assignment in this row B.

(5) Mark(✓) column 1 since row E has 0 in this column

(6) Mark(✓) row D since column 1 has an assignment in this row D.

(7) Mark(✓) column 2 since row B has 0 in this column

(8) Mark(✓) row A since column 2 has an assignment in this row A.

(9) Since no other rows or columns can be marked, therefore draw straight lines through the
unmarked rows W6 and marked columns 1,2,6

Tick mark not allocated rows and allocated columns

1 2 3 4 5 6
A 15 [0] 1 6 10 11 ✓(8)

B 1 0 13 6 8 [0] ✓(4)

C 13 19 5 4 10 0 ✓(1)

D [0] 0 7 2 10 14 ✓(6)

E 0 2 11 1 21 17 ✓(2)
W6 0 3 [0] 0 0 3

✓ ✓ ✓
(5) (7) (3)
Step-6: Develop the new revised table by selecting the smallest element, among the cells not
covered by any line (say k = 1)
Subtract k = 1 from every element in the cell not covered by a line.
Add k = 1 to every elment in the intersection cell of two lines.

1 2 3 4 5 6
A 15 0 0 5 9 11
B 1 0 12 5 7 0
C 13 19 4 3 9 0
D 0 0 6 1 9 14
E 0 2 10 0 20 17
W6 1 4 0 0 0 4

Repeat steps 3 to 6 until an optimal solution is obtained.

Iteration : 3
Iteration-4 of steps 3 to 6
Step-3: Make assignment in the opporunity cost table
(1) Rowwise cell (C,6) is assigned, so columnwise cell (B,6) crossed off.

(2) Rowwise cell (B,2) is assigned, so columnwise cell (A,2),(D,2) crossed off.

( )
(3) Rowwise cell (A,3) is assigned, so columnwise cell W6,3 crossed off.

(4) Rowwise cell (D,1) is assigned, so columnwise cell (E,1) crossed off.

( )
(5) Rowwise cell (E,4) is assigned, so columnwise cell W6,4 crossed off.

( )
(6) Rowwise cell W6,5 is assigned

Rowwise & columnwise assignment shown in table

1 2 3 4 5 6
A 15 0 [0] 5 9 11
B 1 [0] 12 5 7 0
C 13 19 4 3 9 [0]
D [0] 0 6 1 9 14
E 0 2 10 [0] 20 17
W6 1 4 0 0 [0] 4
Step-4: Number of assignments = 6, number of rows = 6
Which is equal, so solution is optimal

Optimal assignments are

1 2 3 4 5 6
A 15 0 [0] 5 9 11
B 1 [0] 12 5 7 0
C 13 19 4 3 9 [0]
D [0] 0 6 1 9 14
E 0 2 10 [0] 20 17
W6 1 4 0 0 [0] 4

Optimal solution is
Work Job Cost
A 3 87
B 2 85
C 6 91
D 1 93
E 4 89
W6 5 0
Total 445