| Minimum cost | cell position | supply (row) si | demand (column) dj | Minimum | difference | transport | |||||
| allocation | value | i = row; j = column | position | value | position | value | (dj, si) | value-min | resid dj | resid si | cost |
| first allocation | 10.05 | 2-1 | s2 | 371.41 | d1 | 379.39 | 7.98 | 0.00 | 80.18 | ||
| 2.nd allocation | 18.09 | 10-2 | s10 | 137.95 | d2 | 335.17 | resid dj | 7.98 | 0.00 | 129.97 | 2351.13 |
| 3.rd allocation | 14.74 | 4-3 | s4 | 54.96 | d3 | 346.56 | resid si | 129.97 | 216.59 | 0.00 | 3192.56 |
| 4.th allocation | 10.72 | 5-4 | s5 | 323.14 | d4 | 258.12 | resid dj | 216.59 | 0.00 | 106.54 | 1142.16 |
| 6.th allocation | 20.77 | 3-5 | s3 | 278.46 | d5 | 294.30 | resid si | 106.54 | 187.76 | 0 | 3899.67 |
| 7.th allocation | 3.35 | 7-6 | s7 | 186.73 | d6 | 283.58 | resid dj | 187.76 | 1.03 | 0.00 | 3.44 |
| 8.th allocation | 2.01 | 8-7 | s8 | 362.53 | d7 | 276.21 | resid dj | 1.03 | 0.00 | 361.51 | 726.63 |
| 9.th allocation | 5.36 | 6-8 | s6 | 180.16 | d8 | 264.15 | resid si | 361.51 | 0.00 | 97.36 | 521.83 |
| 10.th allocation | 26.80 | 1-9 | s1 | 310.63 | d9 | 282.91 | resid si | 97.36 | 185.55 | 0.00 | 4972.83 |
| 11.th allocation | 10.72 | 9-10 | s9 | 193.71 | d10 | 280.90 | resid dj | 185.55 | 0.00 | 8.16 | 87.45 |
| 12.th allocation | 24.79 | 13-12 | s13 | 383.39 | d12 | 673.52 | resid si | 8.16 | 665.36 | 0.00 | 16,494.32 |
| 13.th allocation | 45.56 | 13-11 | s13 | 383.39 | d11 | 0.00 | resid dj | 665.36 | 281.97 | 0 | 12,846.45 |