5. The billing department at BPH is redesigning the layout of its office to manage bottlenecks better. You are responsible for assigning each employee involved in this process to a set of tasks. One major goal is to achieve equal work groupings, that is, balance the line. The work elements to be performed are listed, along with their times and immediate predecessors.

If the desired output rate is 240 bills per day, and the facility operates 8 hours a day:

a. Construct a precedence diagram.

b. What is the desired cycle time?

c. What is the theoretical minimum number of steps (or task sets, in this context)?

d. Balance the line using the longest activity time as a heuristic and depict the process.

e. Compute the efficiency of the process.