If x is a decision variable of LPP and unrestricted in sign then this variable can be converted into x = x’ – x’’ so as to solve the LPP by simplex method, where:

1
x’ ≤ 0 and x’’ ≥ 0
2
x’ ≥ 0 and x’’ ≤ 0
3
x’ and x’’ ≤ 0
4
x’ and x’’ ≥ 0

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