For the following assignment problem minimize total man hours:
| Subordinates | Required hours for task |
| I | II | III | IV |
| A | 7 | 25 | 26 | 10 |
| B | 12 | 27 | 3 | 25 |
| C | 37 | 18 | 17 | 14 |
| D | 18 | 25 | 23 | 9 |
Subtract the $square$ element of each $square$ from every element of that $square$
| Subordinates | Required hours for task |
| I | II | III | IV |
| A | 0 | 18 | 19 | 3 |
| B | 9 | 24 | 0 | 22 |
| C | 23 | 4 | 3 | 0 |
| D | 9 | 16 | 14 | 0 |
Subtract the smallest element in each column from $square$ of that column.
| Subordinates | Required hours for task |
| I | II | III | IV |
| A | $square$ | $square$ | 19 | $square$ |
| B | $square$ | $square$ | 0 | $square$ |
| C | $square$ | $square$ | 3 | $square$ |
| D | $square$ | $square$ | 14 | $square$ |
The lines covering all zeros is $square$ to the order of matrix $square$
The assignment is made as follows:
| Subordinates | Required hours for task |
| I | II | III | IV |
| A | 0 | 14 | 19 | 3 |
| B | 9 | 20 | 0 | 22 |
| C | 23 | 0 | 3 | 0 |
| D | 9 | 12 | 14 | 0 |
Optimum solution is shown as follows:
A $square, square$ III, C $square, square$ IV
Minimum hours required is $square$ hours
