Let ai and bj be supply and demanced , then the T.P is :
Here Σai = Σbj = 650 T.P is balanced
By N.W.C.R first allocation is made at(1, 1) cell as : X11 = min (200, 100) =100
Similarly all allocations can be made
The suggested initial basic peasible solution (I.B. F.*) and total transportation cost is