Solution example for 3 by 4 problem:
Initial feasible solution.
| INITIAL | A | B | C | D | SUPPLY |
| Source1 | 21 | - | 22 | 11 | 54 |
| Source2 | - | 32 | - | 35 | 67 |
| Source3 | - | - | 29 | - | 29 |
| DEMAND | 21 | 32 | 51 | 46 |
Final (optimal) solution:
| FINAL | A | B | C | D | SUPPLY |
| Source1 | 21 | 11 | 22 | - | 54 |
| Source2 | - | 21 | - | 46 | 67 |
| Source3 | - | - | 29 | - | 29 |
| DEMAND | 21 | 32 | 51 | 46 |
Total Cost is 4479