**Minimisation
Example**

The resolving procedure is also exactly as illustrated in the example second simplex table.

1. Since there is already a 1 in the x_{2}
column of the old x_{6} row, the pivot element is already 1, and
nothing further has to be done to this row except to change its name to
x_{2} and change the cost coefficient in the left column..

2. The x_{3} row has already zero element
above the pivot – stays the same. The x_{5} row has number 10 above
the pivot. The re-calculation for this row includes multiplying the pivot
(x_{2}) line by 10 and subtracting the result of multiplication
from the old x_{5} row.

1. New
and should be calculated.

For next tableau we have to divide the pivot line by the pivot element – 10.