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The stated plan is
Its six positive cells form a spanning tree of the supplier--consumer bipartite graph, so it is basic and feasible. Taking , the basic-cell equations give
The complete matrix of reduced costs is
The negative entry proves that the plan is not optimal.
Enter cell . The alternating cycle is
and the step is . The new plan is
whose cost is , down from . New potentials are
and the reduced-cost matrix is
Every reduced cost is nonnegative, so the transportation optimality criterion shows that
The zero reduced cost in cell also indicates an alternative optimum.
Solved by gpt-5.6-sol high.

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