Use the simplex method to maximize LaTeX:  \displaystyle p = 5 x + 22 y subject to LaTeX:  \displaystyle \begin{cases}96 x + 27 y \leq 2592 \\ 5 x + 64 y \leq 320 \\x \geq 0, y \geq 0 \end{cases}

Adding the slack variables LaTeX:  \displaystyle s and LaTeX:  \displaystyle t to the inequalities gives:
LaTeX:  \begin{cases}96 x + 27 y +s = 2592 \\ 5 x + 64 y+t = 320 \\ - 5 x - 22 y+p =0 \end{cases} This gives the first tableau:\begin{tabular}{|c|c|c|c|c|c|c|}\hline LaTeX:  \displaystyle  & LaTeX:  \displaystyle x & LaTeX:  \displaystyle y & LaTeX:  \displaystyle s & LaTeX:  \displaystyle t & LaTeX:  \displaystyle p & LaTeX:  \displaystyle  \\ \hline LaTeX:  \displaystyle s & LaTeX:  \displaystyle 96 & LaTeX:  \displaystyle 27 & LaTeX:  \displaystyle 1 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 2592 \\ \hline LaTeX:  \displaystyle t & LaTeX:  \displaystyle 5 & LaTeX:  \displaystyle 64 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 1 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 320 \\ \hline LaTeX:  \displaystyle p & LaTeX:  \displaystyle -5 & LaTeX:  \displaystyle -22 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 1 & LaTeX:  \displaystyle 0 \\ \hline \end{tabular}
The pivot row is LaTeX:  \displaystyle t and the pivot column is LaTeX:  \displaystyle y . The departing variable is LaTeX:  \displaystyle t and the incoming variable is LaTeX:  \displaystyle y . Pivoting using the row operations:
LaTeX:  \displaystyle 64R_1-27R_2
LaTeX:  \displaystyle 32R_3+11R_2
\begin{tabular}{|c|c|c|c|c|c|c|}\hline LaTeX:  \displaystyle  & LaTeX:  \displaystyle x & LaTeX:  \displaystyle y & LaTeX:  \displaystyle s & LaTeX:  \displaystyle t & LaTeX:  \displaystyle p & LaTeX:  \displaystyle  \\ \hline LaTeX:  \displaystyle s & LaTeX:  \displaystyle 6009 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 64 & LaTeX:  \displaystyle -27 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 157248 \\ \hline LaTeX:  \displaystyle y & LaTeX:  \displaystyle 5 & LaTeX:  \displaystyle 64 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 1 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 320 \\ \hline LaTeX:  \displaystyle p & LaTeX:  \displaystyle -105 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 11 & LaTeX:  \displaystyle 32 & LaTeX:  \displaystyle 3520 \\ \hline \end{tabular}
The pivot row is LaTeX:  \displaystyle s and the pivot column is LaTeX:  \displaystyle x . The departing variable is LaTeX:  \displaystyle s and the incoming variable is LaTeX:  \displaystyle x . Pivoting using the row operations:
LaTeX:  \displaystyle 6009R_2-5R_1
LaTeX:  \displaystyle 2003R_3+35R_1
\begin{tabular}{|c|c|c|c|c|c|c|}\hline LaTeX:  \displaystyle  & LaTeX:  \displaystyle x & LaTeX:  \displaystyle y & LaTeX:  \displaystyle s & LaTeX:  \displaystyle t & LaTeX:  \displaystyle p & LaTeX:  \displaystyle  \\ \hline LaTeX:  \displaystyle x & LaTeX:  \displaystyle 6009 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 64 & LaTeX:  \displaystyle -27 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 157248 \\ \hline LaTeX:  \displaystyle y & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 384576 & LaTeX:  \displaystyle -320 & LaTeX:  \displaystyle 6144 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 1136640 \\ \hline LaTeX:  \displaystyle p & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 2240 & LaTeX:  \displaystyle 21088 & LaTeX:  \displaystyle 64096 & LaTeX:  \displaystyle 12554240 \\ \hline \end{tabular}
There are no negative values in row LaTeX:  \displaystyle p and this is the final tableau.The value of LaTeX:  \displaystyle x is LaTeX:  \displaystyle \frac{52416}{2003} . The value of LaTeX:  \displaystyle y is LaTeX:  \displaystyle \frac{5920}{2003} . The max value is LaTeX:  \displaystyle p = \frac{392320}{2003}