Cutting rectangles

I would like to know this examples's solution. I write a heuristic algorithm for this but it is not good. I always divide with the less side of the rectangle and this algorithm isn't give the optimal solution.
Please help.

Here is the example: (cutting rectangle)

http://www.oi.edu.pl/php/ceoi2004.ph...istory#1996-22

It's simple dynamic programming problem. Create array 100x100 of answer caches and for each given rectangle optimize cutting in half.