| Minimum cost | Cell position | Demand (column) dj | Supply (row) si | Minimum | Difference | Transport | |||||
| allocation | value | i = row; j = column | position | value | position | value | (dj, si) | value-min | resid dj | resid si | cost |
| first allocation | 2.01 | 8 - 7 | d7 | 239.37 | s8 | 362.53 | d7 | 123.16 | 0.00 | 123.16 | 247.55 |
| 2.nd allocation | 3.35 | 7 - 6 | d6 | 247.21 | res s8 | 123.16 | s8 | 123.16 | 124.05 | 0 | 415.57 |
| 3.rd allocation | 5.36 | 6 - 8 | resid d | 124.05 | s6 | 180.16 | resid d | 124.05 | 0.00 | 56.11 | 300.74 |
| 4.th allocation | 6.03 | 6 - 5 | d5 | 268.92 | resid s | 56.11 | resid d | 212.81 | 212.81 | 0 | 1283.26 |
| 5.th allocation | 10.05 | 2 - 1 | s2 | 371.41 | resid d | 212.81 | resid s | 158.60 | 0.00 | 158.60 | 1593.92 |
| 6.th allocation | 10.72 | 10 - 9 | resid s | 158.60 | resid d | 231.36 | resid s | 158.60 | 72.76 | 0 | 780.01 |
| 7.th allocation | 11.39 | 4 - 10 | resid d | 72.76 | s4 | 54.96 | resid d | 17.80 | 17.80 | 0 | 202.72 |
| 8.th allocation | 12.73 | 6 - 4 | resid d | 17.80 | s6 | 180.16 | resid d | 17.80 | 0.00 | 162.36 | 2066.87 |
| 9.th allocation | 14.74 | 4 - 3 | resid s | 162.36 | d3 | 312.52 | resid d | 150.15 | 150.15 | 0 | 2213.28 |
| 10.th allocation | 16.08 | 13 - 14 | resid d | 150.15 | s13 | 383.39 | resid d | 150.15 | 0.00 | 233.24 | 3750.50 |
| 11.th allocation | 18.09 | 10 - 2 | resid s | 233.24 | d2 | 285.26 | resid s | 233.24 | 52.02 | 0 | 941.11 |
| 12.th allocation | 24.79 | 9 - 11 | resid d | 52.02 | s9 | 193.71 | resid d | 52.02 | 0.00 | 141.69 | 3512.43 |
| 13.th allocation | 24.79 | 13 - 12 | resid s | 141.69 | d12 | 349.69 | resid s | 141.69 | 208.01 | 0 | 5156.49 |
| 14.th allocation | 36.85 | 11 - 16 | resid d | 208.01 | s11 | 856.00 | resid d | 208.01 | 0.00 | 647.99 | 23,878.55 |
| 15.th allocation | 37.65 | 12 - 15 | resid s | 647.99 | d15 | 516.46 | resid d | 516.46 | 0.00 | 131.53 | 4952.10 |