Least-cost Method: The Least-cost method considers the respective costs of the variables so as to find a basic feasible solution that approximates the optimum solution more. Unlike the Northwest Method, the Leastcost algorithm begins with selecting the route that has the smallest unit cost of transportation. If there is more than one variable that has the smallest cost, any variable among these can be selected arbitrarily. The value allocated to the selected route is the greater one of the values of the supply and demand. The satisfied column (corresponding demands) or row (corresponding supplies) is masked out with grey and ignored for the next allocations. Next, subtract the allocation value from the supply and demand and repeat the same allocation process with the remainders of the supply and demand. The process continues until the last row or column is satisfied. The correct answer is C.