The document describes the process of assigning jobs to machines to maximize total return or minimize total cost. It involves creating an assignment matrix with the return/cost of assigning each job to each machine. The matrix is transformed through operations like finding minimum/maximum elements in rows and columns to create a feasible assignment with all ones. If this is not possible after the transformations, additional steps like drawing lines through ones are taken to find the optimal assignment. An example optimal assignment that yields a total return of 50 is provided.