Consider the following example: P = \{P_1, P_2, P_3, P_4\} with P_1 < P_2 < P_3 < P_4, J = \{J_1, J_2, J_3, J_4\}, the partial ordering of J is J_1 \leq J_3, J_1 \leq J_4 and J_2 \leq J_3, and the cost matrix C_{ij} is shown as follows.
Job
1 2 3 4
Person
1 18 13 10 15
2 3 21 7 9
3 32 30 26 28
4 29 19 17 12