Use the simplex method to maximize LaTeX:  \displaystyle p = 17 x + 9 y subject to LaTeX:  \displaystyle \begin{cases}96 x + 23 y \leq 2208 \\ 78 x + 70 y \leq 5460 \\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 + 23 y +s = 2208 \\ 78 x + 70 y+t = 5460 \\ - 17 x - 9 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 23 & LaTeX:  \displaystyle 1 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 2208 \\ \hline LaTeX:  \displaystyle t & LaTeX:  \displaystyle 78 & LaTeX:  \displaystyle 70 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 1 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 5460 \\ \hline LaTeX:  \displaystyle p & LaTeX:  \displaystyle -17 & LaTeX:  \displaystyle -9 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 1 & LaTeX:  \displaystyle 0 \\ \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 16R_2-13R_1
LaTeX:  \displaystyle 96R_3+17R_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 96 & LaTeX:  \displaystyle 23 & LaTeX:  \displaystyle 1 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 2208 \\ \hline LaTeX:  \displaystyle t & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 821 & LaTeX:  \displaystyle -13 & LaTeX:  \displaystyle 16 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 58656 \\ \hline LaTeX:  \displaystyle p & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle -473 & LaTeX:  \displaystyle 17 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 96 & LaTeX:  \displaystyle 37536 \\ \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 821R_1-23R_2
LaTeX:  \displaystyle 821R_3+473R_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 x & LaTeX:  \displaystyle 78816 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 1120 & LaTeX:  \displaystyle -368 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 463680 \\ \hline LaTeX:  \displaystyle y & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 821 & LaTeX:  \displaystyle -13 & LaTeX:  \displaystyle 16 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 58656 \\ \hline LaTeX:  \displaystyle p & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 0 & LaTeX:  \displaystyle 7808 & LaTeX:  \displaystyle 7568 & LaTeX:  \displaystyle 78816 & LaTeX:  \displaystyle 58561344 \\ \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{4830}{821} . The value of LaTeX:  \displaystyle y is LaTeX:  \displaystyle \frac{58656}{821} . The max value is LaTeX:  \displaystyle p = \frac{610014}{821}