If we have a basic feasible solution consisting of (m + n -1) independent allocations and a set of arbitrary number ui(i = 1, 2, ....., m) and vj(j = 1, 2, ....., n) satisfying crs = ur + vs for all occupied cells(r, s), then the evaluation Δij(≥ 0) corresponding to each empty cell (i, j) is given by