| Machines | Jobs (Processing times in minutes) |
| I | II | III | IV | V | VI | VII |
| Machine A | 12 | 6 | 5 | 11 | 5 | 7 | 6 |
| Machine B | 7 | 8 | 9 | 4 | 7 | 8 | 3 |
Observe that Min (A, B) = 3, corresponds to job VII on machine B.
∴ Job VII is placed last in sequence.
Then the problem reduces to
| Machines | Jobs (Processing times in minutes) |
| I | II | III | IV | V | VI |
| Machine A | 12 | 6 | 5 | 11 | 5 | 7 |
| Machine B | 7 | 8 | 9 | 4 | 7 | 8 |
Now, Min (A, B) = 4, corresponds to job IV on machine B
∴ Job IV is placed before VII in sequence.
Then the problem reduces to
| Machines | Jobs (Processing times in minutes) |
| I | II | III | V | VI |
| Machine A | 12 | 6 | 5 | 5 | 7 |
| Machine B | 7 | 8 | 9 | 7 | 8 |
Now, Min (A, B) = 5, corresponds to job III and V on machine A.
∴ Job III and V is placed either first or second in sequence.
Then the problem reduces to
| Machines | Jobs (Processing times in minutes) |
| I | II | VI |
| Machine A | 12 | 6 | 7 |
| Machine B | 7 | 8 | 8 |
Now, Min (A, B) = 6, corresponds to job II on machine A
∴ Job II is placed on third place in sequence.
Then the problem reduces to
| Machines | Jobs (Processing times in minutes) |
| I | VI |
| Machine A | 12 | 7 |
| Machine B | 7 | 8 |
Now, Min (A, B) = 7, corresponds to job I on machine B and VI on machine A.
∴ Job I is placed before IV and job VI on remaining in sequence.
We take the optimal sequence as,
Total elapsed time
| Job | Machine A | Machine B |
| In | Out | In | Out |
| III (5, 9) | 0 | 5 | 5 | 14 |
| V (5, 7) | 5 | 10 | 14 | 21 |
| II (6, 8) | 10 | 16 | 21 | 29 |
| VI (7, 8) | 16 | 23 | 29 | 37 |
| I (12, 7) | 23 | 35 | 37 | 44 |
| IV (11, 4) | 35 | 46 | 46 | 50 |
| VII (6, 3) | 46 | 52 | 52 | 55 |
∴ Total elapsed time = 55 mins
Idle time for machine A = 55 – 52 = 3 mins
Idle time for machine B = 5 + 2 + 2 = 9 mins.