Minimise $Z=\displaystyle\sum_{j=1}^{n} \displaystyle\sum_{i=1}^{m} c_{i j} \cdot x_{i j}$
Subject to $\displaystyle\sum_{ i =1}^{ m } x _{ ij }= b _{ j }, j =1,2, \ldots \ldots n$
$\displaystyle\sum_{j=1}^{n} x_{i j}=b_{j}, j=1,2, \ldots \ldots, m$ is a LPP with number of constraints