The number of rows and columns are equal. So the given problem is a balanced assignment problem and we can get an optimal solution.
Step 1:
Step 2:
Step 3: (Assignment)
We are not able to assign job for person B. Proceed as follows. Draw a minimum number of vertical and horizontal lines to cover all the zeros.
Subtract the smallest element 1 from all the uncovered elements and add it to the elements which lie at the intersection of two lines. Thus we obtain another reduced matrix for fresh assignment.
Total cost is
