| Subordinates | Required hours for task |
| I | II | III | IV |
| A | 7 | 25 | 26 | 10 |
| B | 12 | 27 | 3 | 25 |
| C | 37 | 18 | 17 | 14 |
| D | 18 | 25 | 23 | 9 |
Subtract the smallest element of each row from every element of that row
| Subordinates | Required hours for task |
| I | II | III | IV |
| A | 0 | 18 | 19 | 3 |
| B | 9 | 24 | 0 | 22 |
| C | 23 | 4 | 3 | 0 |
| D | 9 | 16 | 14 | 0 |
Subtract the smallest element in each column from each element of that column.
| Subordinates | Required hours for task |
| I | II | III | IV |
| A | 0 | 14 | 19 | 3 |
| B | 9 | 20 | 0 | 22 |
| C | 23 | 0 | 3 | 0 |
| D | 9 | 12 | 14 | 0 |
| Subordinates | Required hours for task |
| I | II | III | IV |
| A | 0 | 14 | 19 | 3 |
| B | 9 | 20 | 0 | 22 |
| C | 23 | 0 | 3 | 0 |
| D | 9 | 12 | 14 | 0 |
The lines covering all zeros is equal to the order of matrix 4.
The assignment is made as follows:
| Subordinates | Required hours for task |
| I | II | III | IV |
| A | 0 | 14 | 19 | 3 |
| B | 9 | 20 | 0 | 22 |
| C | 23 | 0 | 3 | 0 |
| D | 9 | 12 | 14 | 0 |
Optimum solution is shown as follows:
A → I, B → III, C → II, D → IV
Minimum hours required is 7 + 3 + 18 + 9 = 37 hours