Use the transportation simplex algorithm, with transportation dual potentials and reduced costs . On a basic cell choose . The initial shipment matrix, read from the circled entries in the PDF, is
Its six positive cells form a transportation spanning tree. Setting gives
Enter cell , whose reduced cost is . The cycle pivot has signs
The maximum feasible increment is , so cell leaves the basis. The result is
For the new transportation spanning tree,
Enter cell with reduced cost . Its cycle pivot is
Now , and cell leaves. We obtain
Its row sums are and its column sums , as required. The final transportation dual potentials are
All reduced costs are nonnegative, proving optimality. More explicitly, for any feasible shipment matrix ,
Our shipments use only zero-reduced-cost cells and attain this lower bound. This supplies an independent weak duality certificate for the transportation optimum.

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