1. By N.W.CR:- Start allocating at north corner cell at the cell (1, 1): X_{11} = Min (a_{1} b_{1})

= min (5, 7) = 5

Here O_{1} is satisfied, next allocate at (2, 1) as:

X_{21} = Min (a_{2}, b_{1} – X_{11}) = Min (8, 7-5)

= Min (8, 2) = 2

D_{1} satisfied and next allocation is made at (2, 2):

X_{22} = Min (a_{2} – X_{21}, b_{2})

= Min (8-2, 9)

= Min (6, 9) = 6

O_{2} availabilities are allocated, next allocate at (3, 2): X_{32 }

= Min (a_{3}, b_{32} – X_{22})

= Min (7, 9 – 6) = Min (7, 3) = 3

D_{2} Satisfied, next allocate at (3, 3) as:

X_{33} = Min (a_{3} – X_{32}, b_{3})

= Min (7-3, 18) = min (4, 18) = 4

O_{3} Satisfied, Allocate at (4, 3) as:

X_{43 }= Min (a_{4}, b_{3} – X_{33})

= Min (14, 18, -4) = Min (14,14) = 14

The Initial Basic feasible solution (I. B. F.S) is: