A team of auditors has divided itself into 3 groups, each to examine one category of records.

Each group will review their speciality area for all 3 subsidiaries of the client being audited, but the required sequence and times differ, as shown in the following table.

Subsidiary Sequence Group Time 1 2 3 1 1–3–2 4 5 12 2 2–1–3 6 18 3 3 3–2–1 5 7 3 Once a group starts on a subsidiary, it should finish all work either before it moves to another or before a different group begins on theirs. The team seeks a schedule that will complete all work at the earliest possible time.

Do

(a) through

(d) as in Exercise 11-36.