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Consider the following assignment problem

Jobs / MachinesABCD
I10251520
II1530515
III35201224
IV17252420

The solution to this problem is given by :

  • A.I → A, II → C, III → B, IV → D
  • B.I → A, II → B, III → C, IV → D
  • C.I → B, II → A, III → C, IV → D
  • D.I → B, II → C, III → A, IV → D

Answer: A

The optimal assignment is I → A, II → C, III → B, IV → D.

Its total cost is the lowest possible:

\[ 10 + 5 + 20 + 20 = 55 \]

The Hungarian method (or checking all 24 assignments) confirms that no other assignment costs less; the next best cost 62. The other options cost more: I → A, II → B, III → C, IV → D costs 10 + 30 + 12 + 20 = 72; I → B, II → A, III → C, IV → D costs 25 + 15 + 12 + 20 = 72; and I → B, II → C, III → A, IV → D costs 25 + 5 + 35 + 20 = 85.

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