First solution

Cj P600 P300
Z = P600x1 + P300x2 + P0S1 + P0S2 + P0S3 PM Qty X1 X2
320 = 2x1 + 4x2 + S1 + 0S2 + 0S3 P0 S1 320 2 4
180 = 3x1 + x2 + 0S1 + S2 + 0S3 P0 S2 180 3 1
100 = 2x1 + 0x2 + 0S1 + 0S2 + S3 P0 S3 100 2 0
Zj 0 o o
Cj -Zj 600 300
↑ entering variable/repla
Entering row = that variable having the highest Cj - Zj Value

Replaced row = divide the quantity column by their corresponding

and choose the one with the smallest positive quotient.
S1 = 320/2 =160 S2 = 180/3 =60

Remaining rows Replacing row (X1): Divide each and every element of the replaced
S1 Row S2 Row 100/2=50, 2/2=1, 0/2=0,
320 - 2(50) =220 180 - 3(50) = 30
2 - 2(1) = 0 3 -3(1) = 0 Second Solution
4 -2(0) = 4 1 - 3(0) = 1 Cj 600 300
1 - 2(0) = 1 0 - 3(0) = 0 PM Qty X1 X2
0 - 2(0) = 0 1 - 3(0) = 1 0 S1 220 0 4
0 - 2(1/2) = -1 0 - 3(1/2) = -3/2 0 S2 30 0 1
600 X1 50 1 0
Zj 30000 600 0
Cj -Zj 0 300
↑
Replacing row(X2): Same values: IE = 1
Remaining Rows
S1 Row X1 Row
220 - 4(30) = 100 Same values : IE = 0 Third Solution
0 - 4(0) = 0 Cj 600 300
4 - 4(1) = 0 PM Qty X1 X2
1 -4(0) = 1 0 S1 100 0 0
0 -4(1) = -4 300 X2 30 0 1
-1-4*(3/2)=5 600 X1 50 1 0
Zj 39000 600 300
Cj -Zj 0 0

Replacing Row (S3)

100/5=20; 0/5=0; 0/5=0

Remaining Rows Fourth solution

X2 Row X1 Row Cj 600 300
30 - (-1.5)(20)=60 50 - (0.5)(20) = 40 PM Qty X1 X2
0 - (-1.5)(0) = 0 1 - (0.5)(0) = 1 0 S3 20 0 0
1 - (-1.5)(0) = 1 0 - (0.5)(0) = 0 300 X2 60 0 1
0 - (-1.5)(1/5) = 3/10 0 - (0.5)(1/5) = -1/10 600 X1 40 1 0
1 - (-1.5)(-4/5) = -1/5 0 - (0.5)(-4/5) = 2/5 Zj 42000 600 300
-1.5-(-1.5)*(5/5)=0 0.5 - (0.5)(5/5) = 0 Cj -Zj 0 0

Optimum solution
Produce and sell:
Crown Auto lamp (X1) = 40 units
Corona Car Lamp (X2) = 60 units
Profit = P42,000
Unused Lampshades = 20 units
 PO P0 P0
S1 S2 S3
1 0 0
0 1 1
0 0 1 → outgoing variable
o o 0
0 0 0
entering variable/replacing row
highest Cj - Zj Value

n by their corresponding IE
allest positive quotient.
S3 =100/2 =50

element of the replaced row by its IE

0/2=0 0/2=0, 1/2=1/2

0 0 0
S1 S2 S3
1 0 -1 55
0 1 -3/2 → 30
0 0 1/2 undefined
0 0 300
0 0 -300

0 0 0
S1 S2 S3
1 -4 5 → 20
0 1 -1.5 -20
0 0 0.5 100
0 300 -150
0 -300 150
↑

1/5=1/5 -4/5=-4/5 5/5=5/5

0 0 0
S1 S2 S3
0.2 -0.8 1
 0.3 -0.2 0
-0.1 0.4 0
30 180 0
-30 -180 0