Ama doubt

When m + n -1 is not equal to allocated cells , we have to introduce epsilon.

To find the least cost independent cell , 

With the IBFS , start finding values for U1 , U2 ,....etc......do this is the best possible manner.

You will get stuck at a point were you cant find values of U & V .

Allocate 'e' to the least cost unallocated cell , in a manner to find values of u & v.

Hope you understood what i tried explaining !!!