To understand the Assignment Problem and How to get the optimal solution ,
Please refer this link :- http://www.math.harvard.edu/archive/20_spring_05/handouts/assignment_overheads.pdf
Now ,here we have to assign Jobs to the given machines in such a way that total cost should be minimum.
So, We will use Hungarian Method which is mentioned in the above link.
\begin{array}{|c|ccc|} \hline \bf{JOBS} &&\textbf {Machines }& \\\hline &\textbf {$m_1$} &\textbf {$m_1$} &\textbf {$m_1$} \\\hline \textbf {$J_1$} &25&32&35 \\\hline\textbf {$J_2$} & 15&23&21\\\hline \textbf {$J_3$}& 19&21 &17 \\\hline \end{array}
Cost matrix = $\begin{bmatrix}
25 & 32 & 35\\
15&23&21\\19&21&17
\end{bmatrix}_{3 \times 3}$ so, n= 3
now using Hungarian Method -
step 1 : $\begin{bmatrix}
25 & 32 & 35\\
15&23&21\\19&21&17
\end{bmatrix} \Rightarrow \begin{bmatrix}
0 & 7 & 10\\
0&8&6\\2&4&0
\end{bmatrix}$
step 2 : $\begin{bmatrix}
0 & 7 & 10\\
0&8&6\\2&4&0
\end{bmatrix} \Rightarrow \begin{bmatrix}
0 & 3& 10\\
0&4&6\\2&0&0
\end{bmatrix}$
step 3: - $$
So, Answer = Optimal Assignment is :-
Job J1 to Machine M2
Job J2 to Machine M1
Job J3 to Machine M3
and Minimum cost is = 64