reduced grouped as shown by the values of Di(2) and Dj(2). But this matrix is not completely reduced since there is no feasible solution which satisfies (1) and (3). An attempt to provide such a solution starting with x14 = 82 results in X24 = 10, X21 = 48, x22 = 11 and since x21 + x22 + x24 = 69 < 88, there is a deficiency of 19 units in rows 1 and 2. Alternately there is a deficiency in columns 3, 5, 6 which do not have zero terms in rows 1 or 2. We then proceed to eliminate this deficiency by Step 3.