The second tableau is the following.

The most negative number in the bottom row is the 2, so the pivot column is the "y"-column (shown in color above). For the pivot, we must choose between the 2 and the 3 in that column (0 can't be a pivot). The test ratio for the 2 is 20/2 = 10, while the test rtio for the 3 is 6/3 = 2. Since this is the smaller test ratio, we choose the 3 as the pivot:

Notice that the incoming variable in Row 3 (the pivot row) is y, since the pivot was in the y-column.


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