Three Steps of the Assignment Method
1. Find the opportunity cost table by:
(a) Subtracting the smallest number in each row
of the original cost table or matrix from every
number in that row
(b) Then subtracting the smallest number in
each column of the table obtained in part (a)
from every number in that column
2. Test the table resulting from step 1 to see
whether an optimal assignment can be made by
drawing the minimum number of vertical and
horizontal straight lines necessary to cover all
the zeros in the table. If the number of lines is
less than the number of rows or columns,
proceed to step 3