The main aim of the paper is to find the idle time for the jobs and how we can reduce the processing time using operation research. The transportation problem is the special type of linear programming problem where the objective is to minimize the cost of distributing a product from one to another. By replacing the simplex method we use the transportation problem which is to used to determine the minimise cost to transport the product in the destination. The total supply is equal to the total demand is called balanced problem.