In each row (except the last), divide the value in the last column by the corresponding value in the pivot column. If the value in the pivot column is negative or zero, skip that row. Identify the row with the smallest quotient. The variable that corresponds to this pivot row will become a non-basic variable. It is called the exiting variable because it is leaving the set of basic variables. The element at the intersection of the pivot column and the pivot row is the pivot element. The exiting variable in this example is s1 and the pivot element has a value of 8