Actually, for a less-than-or-equal (≤) constraint, you normally do not need both a surplus and an artificial variable. You only add a slack variable (S) with a positive sign to convert the inequality into an equation. For example, \(2x+y\le10\) becomes \(2x+y+S=10\). Surplus and artificial variables are generally needed for ≥ or = constraints, where a surplus variable alone cannot provide the initial basic variable required by the Simplex method.