transportation problem

In case of degeneracy,"e" should be introduced to the unallocated least cost independent cell.If least cost unallocated cell is dependent one, we should identify next least cost unallocated independent cell.

Suppose, after calculating value of  u and v and ∆ij,we have highest negative value of ∆ in ∆23,, then we should construct loop from there.If it is dependent ,then we should identify next least cost unallocated independent ce.we put value "e" in that cell and construct the loop accordingly

The cell, from where it is not possible to construct a complete loop is an independent cell.The cell from where a loop can be constructed is a dependent one.

Most welcome.