Steps for Vogel’s Approximation Method :
1.     Calculate penalty for each row and each column. Penalty is the difference between the least cost and the next least cost in each row and each column.
2.     Identify the row or the column with the maximum penalty.
3Â Â Â Â Â Â In the identified row or column, select the cell with the least cost and allocate maximum possible number of units as per the RIM conditions.
4.     Eliminate the Row or Column which is fully exhausted and recalculate the penalties.
5.     Repeat Step-2 to Step-4 until all the Rows and Columns are exhausted.
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