Lowest Cost Entry method s( LCEM) or Matrix Minima Method:
Step1: Determine the smallest cost in the cost matrix of the transportation table. Let it be ( C_{ij}). Allocate S_{ij} = min (a _{i }, b _{j}) in the cell( i, j).
Step 2:
a. If X_{ij }= a_{i }cross out the i row of the transportation table and decrease b by a_{j}. Go to steps3.
b. If X_{ij} = b cross out the j column of the transportation table and decrease a_{i} by b_{j} go to step 3.
c. If X_{ij} = a_{i} = b_{j} cross out either the row or j column but not both .
Step 3: Te peat steps 1 and 2 for the resulting reduced transportation table until all the requirements are satisfied. Whenever the minimum cost is not unique make an arbitrary choice among the minims.