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Mathematical element method
The minimum element method is to find the smallest element in the freight table, fill in the maximum allowable number in the corresponding cell in the freight table, and if the output (sales volume) of a row (column) has been met, cross out the row (column) where the freight rate is located in the freight table; Find out the minimum value of the freight rate that has not been crossed out, and do so until a basically feasible solution is obtained.

According to the minimum element method, the process of finding the initial scheme is:

Step 1:A2-B 1 fill in 3 and cross out the column b 1.

Step 2: Fill in 1 for A2-B3 and cross out line A2.

Step 3: Fill in 4 for A 1-B3 and cross out B3.

Step 4: Fill in 6 in A3-B2 and cross out B2.

Step 5: Fill in 3 for A3-B4 and cross out A3.

Step 6: A 1-B4, fill in 3.

The preliminary scheme is as follows:

B 1 B2 B3 B4

A 1 4 3

A2 3 1

A3 6 3