Express the problem into standard form by introducing slack variables, surplus variable and artificial variable, we have
Max Z = 3x1 + 2x2 + 0S1 + 0S2 – MA1
S.T.
2x1 + x2 + S1 = 2
3x1 + 4x2 – S2 + A1 = 12
x1, x2, S1, S2, A1 ≥ 0
The initial basic feasible solution is given by
x1 = x2 = 0, S1 = 2, A1 = 12
Now solve the above L.P.P. by general simplex method. Form the initial simplex table.
Initial simplex table

Here, all the values of Zj – Cj are not positive hence, optimality condition of simplex method is not satisfied. To find the optimum solution, select the most negative number of Zj – Cj. Here –4M – 2 is the most negative number. Corresponding column is treated as key column. To find key row, find min \(\left(\frac{X_B}{x_2}\right) = \min \left(\frac{2}{1}, \frac{12}4\right) = (2, 3) = 2\).
1 is key element. Therefore, S1 will leave the basis. Make all elements of key column zero by applying matrix row transformation. i.e., R2 → R2 – 4R1.
Now we have the first simplex tab
First simplex table

Here, all values of Zj – Cj ≥ 0. Hence, optimality condition of simplex method is satisfied. Also one artificial variable appears in the optimum basis at positive level, therefore the given L·P·P. will have no feasible solution.