Since number of allocation =5 which is m+n-1 (3+3-1) m, n are no of rows and column it can not be Degenerate soln
Also Total supply=Total demand=450 so soln is not infeasible , hence choice A, D are out
for optimality we will check whether each (Cij)' for non allocated cell is non negative
for this first we look for allocated cells
select the row and column with max allocation here we can take first row and assign U1=0
then V1=16 as C11=U1+V1 simialrly U2=-2 as C21=U2+V1 simlarly U3=-4 and V2=10, V3=20
now compute (Cij)' for uncoccupied cell with (Cij)'=Cij-(Ui+Vj)
For C12=20-(0+10) =10 C23=18-(-2+20)=0 C31=26-(-4+16)=14 C32=24-(-4+10)=18 which all are +ve and so soln s optimal and hence needs no improvement
Hence Ans is B