The objective function is converted to maximisation objective function The resulting LPP becomes Max z 12x 20x 0x3 0x4 Mx5 Mx subject to 6x1 8x2x3 x5 100 7x1 12x2x4 x6 120 xi 20 Vi The initial basic feasible solution is obtained by putting x x x3 X4 0 in the reformulated form of LPP and we get x5 100 x6 120 Starting Simplex Table CB M M M 20 XB X5 100 Y X6 120 Y6 n First Iteration Z CBiYij j 1 Z G 12 20 CB XB X5 20 Y5 X 10 Y Second Iteration C YB Y CB XB X 15 X 5 4 n z CBt Yij Z Gj 72 12 6 7 13M G 12 YB Y 13M 20 4 3 7 12 4M 3 1 3 C YB Y 1 Y 0 z CBiY ij 7 1 4 G 12 Y 12 0 4M 3 35 3 20 0 1 20 8 12 20M 9 Y 20M 20 0 20 Y 0 20 Y 0 1 20 0 Y3 1 0 M M ol 0 Y3 1 0 M M 0 Y3 3 4 7 16 14 14 0 Y 0 1 M M 10 0 Y4 2 3 1 12 2M 5 5 3 2M 5 5 3 1 0 M 0 Y4 7 3 0 5 12 7 3 Hence an optimal basic feasible solution is obtained Solution is x 15 x 5 4 and Max z 205 M M Ratio Y5 Y5 1 0 M Y6 0 1 M 0 M Ratio 0 XBi Yir 12 5 10 XBi Yir 15 120 7