1. Locate the top far-left-hand cell and ship this cell along with the costs. Ship via this cell with the
smaller of the two rim cells (call the value “s”) and put a circle around the entry in the tableau.
2. Cross out the row or column that had rim value “s” and reduce the other rim value for this cell by “s”.
3. When a single cell remains, there will be a tie for the rim conditions of both the row and column involved, and this amount is entered into the cell and circled.