Constant

quantity (k) in dummy row/column

Optimum allocations

(xij)

Optimum total cost for BTP

(k) × supply/demand at dummy source/destination

Optimum total cost for UTP

(TC)

150

x 11 = 225 , x 14 = 100 ,

x 22 = 80 , x 23 = 320 ,

x 32 = 300 ,

x 41 ( Dummy ) = 5 ,

x 42 ( Dummy ) = 220

39,310

150 × 225 = 33,750

5560

1000

230,560

1000 × 225 = 225,000

1050

241,810

1050 × 225 = 236,250