The northwest-comer method, as the name implies, begins allocation by starting at the northwest comer of the matrix (Cell S₁D₁ and assigning as much as possible to each cell in the first (Assign as many units as possible to each cell to meet the requirements of having no more than m +n – 1 filled cells, where m = number of rows and n = number of columns. ) The procedure is then repeated for the second row, third row, and so on, until all row and column requirements are met.