Find Solution using Voggel's Approximation method D1 D2 D3 D4 Supply S1 5 7 3 4 120000 S2 8 6 8 8 80000 Deman d 60000 9000 20000 30000 Solution: TOTAL number of supply constraints : 2 TOTAL number of demand constraints : 4 Problem Table is D1 D2 D3 D4 Supply S1 5 7 3 4 120000 S2 8 6 8 8 80000 Demand 60000 9000 2000 0 30000 Here Total Demand = 119000 is less than Total Supply = 200000. So We add a dummy demand constraint with 0 unit cost and with allocation 81000. Now, The modified table is D1 D2 D3 D4 Ddummy Supply S1 5 7 3 4 0 120000 S2 8 6 8 8 0 80000 Deman d 60000 9000 2000 0 30000 81000 Table-1 D1 D2 D3 D4 Ddummy Supply Row Penalty