Let Pi and qj be the minimum costs associated with row i and column j as defined in steps 1 and 2, respectively. The row minimums of step 1 are computed from the original cost matrix as shown in Table 5.33.
Next, subtract the row minimum from each respective row to obtain the reduced matrix in Table 5.34.
The application of step 2 yields the column minimums in Table 5.34. Subtracting these values from the respective columns, we get the reduced matrix in Table 5.35.