Hello, i've been looking up on this question at yahoo answers

Can anyone help with the simplex method? - Yahoo! Answers
i'm stuck on this part below

To decide which number in the chart to focus on (CIRCLE) before you MOVE to another "corner point" (easy to see in two dimensions), do two things:

1) find the smallest number in the last row to select a column to focus on and

2) find which row in the top two gives a smallest ratio of the column value divided by the RHS value to select a row

i'm stuck on the second part finding the which one to pick, and how to find the ratio, i know i have to divide the RHS, 50 and 100 by something in the top two rows but what, could someone explain this a little further for me plz

You have to divide the 50 and 100 by the corresponding elements in the column that you have chosen. This is column x3 (see next comment). In column x3 there is a 1 in the row containing the 50, and a 2 in the row containing the 100. So the ratios that you get are 50/1 and 100/2. These are the same (both equal to 50), so you can choose either the 1 or the 2 in column x3 as the "circle" element.
edit:

i'm also now stuck on

part 1

it said to pick the smallest number, and below it says x3 is the smallest, surly it would be x4?

"smallest" here means "most negative", and the –10 in column x3 is the most negative number in the bottom row.
in our case, 1) selects column x3 and 2) says either row one or row two is fine (with equal ratios). Let's select row one. CIRCLE the number in row one and column x3.

again any help would be great