Transportation - ama ca final

Dear all i am facing problem in "Transportation" chapter. My problem is that in (Maximisation unbalanced ) questions either we have to insert first of all dummy row/column & then convert the matrix into minimisation OR first we have to convert matrix in to minimisation and then insert dummy row/column . While refering study material i saw two questions of Maximisation unbalanced and both are solved in different manner. Thanks in advance