14. Use the longest work element rule to balance the assembly line described in the following table and Figure 5.16 so that it will produce 40 units per hour. a. What is the cycle time? b. What is the theoretical minimum number of workstations? c. Which work elements are assigned to each workstation? d. What are the resulting efficiency and balance delay percentages? e. Use the shortest work element rule to balance the assembly line. Do you note any changes in solution