The assignment algorithm is an old, well-known, widely implemented, fast, c
ombinatorial algorithm for optimal matching in a bipartite graph. This note
proposes a method for using the assignment algorithm to solve the problem
of optimal matching with a variable number of controls, in which there is a
choice not only of who to select as a control for each treated subject, bu
t also of how many controls to have for each treated subject. The strategy
uses multiple copies of treated subjects and sinks with zero cost to absorb
extra controls. Also, it is shown that an optimal matching with variable n
umbers of controls cannot be obtained by starting with an optimal pair matc
hing and adding the closest additional controls. An example involving morta
lity after surgery in Pennsylvania hospitals is used to illustrate the meth
od.