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We have found out a feasible solution. Now we must find out whether this feasible solution is optimal or not. Such an optimality test can be performed only on such feasible solutions where

  1. The number of allocation is m + n – I

m = number of rows and n = number of columns

In given problem m = 3 and n = 2 so number of allocations is 4 which is the actual case hence optimality test can be applied. Also, all the allocations are independent of each other.

We can test the optimality of a feasible solution by carrying out an examination of each vacant cell to find out whether or not an allocation in that cell reduces the total transportation cost. This can be done by the use of the following two methods.