1 2 3 1 2 3 2 3 12 3 0 20 Step 3 Here the maximum difference is 11 which corresponds to second column Third allocate in 2 3 cell X 3 min 25 15 15 3 4 17 9 2 3 14 16 15 15 10 7 7 7 16 18 15 10 7 7 4 11 20 Step 4 Here the maximum difference is 7 which corresponds to fourth column Fourth allocate in 1 4 cell X 4 min 0 10 0 4 20 20 11 0 9 9 20 18 10 7 18 0 2 15 11 25 2 H 0 11 10 20 25 11 0 2 20 10 11 0 18 Step 5 Here the maximum difference is 2 which corresponds to fourth column Fifth allocate in 3 4 cell X34 min 0 10 0 4 25 18 0 18 10 2 Step 6 Sixth allocate in 2 4 cell X24 min 10 10 10