Bibigo has the following process for serving their customers:

Customers may have to wait before placing their orders.

The order is taken by June, which takes $4$ minutes.

After the order is taken, Kyne prepares ingredients, which takes $5$ minutes.

Once all the ingredients are prepared, Ethan starts cooking, and the food will be ready in $10$ minutes.

It will then be served by Kyne, which takes $1$ minute.

$1)$ What is the theoretical flow time $($in minutes$)$ of the Bibigo$$s process?

The theoretical flow time is $\_\_\_\_\_\_$minutes.

$2)$ On average, $2$ customers are waiting before placing their orders. If $4$ customers arrive at Bibigo every hour, what is the flow time $($in minutes$)$ of the process?

The flow time is $\_\_\_\_\_\_$ minutes.

$3)$ What is the capacity of the process and who is the bottleneck?

$\_\_\_\_\_\_$ is the bottleneck and the capacity is $\_\_\_\_\_\_\_\_$ customers per hour.

$4)$ What is the flow time efficiency of the process?

The flow time efficiency is $\_\_\_\_\_\_\_\%.$

Bibigo$$s financial information in $2022$ and $2023$ is given as follows:

$($unit: millions of dollors$)$

Year $20222023$

Net revenues A $$120$

Cost of goods sold $$80$ $$50$

Current assets $$

$$ Cash $$10$ $$20$

$$ Inventories $$40$ B

$$ Accounts receivable $$70$ $$40$

$$

Year $20222023$

Accounts receivable turnover $2$ C

Inventory turnover D $5$

Find A$,$ B$,$ C$,$ and D$.$ You can express A and B by omitting the unit. For example, if the answer is $$40$ million, your answer can be $40.$

A is $$\_\_\_$million.

B is $$\_\_\_\_\_$ million.

C is $\_\_\_\_\_.$

D is $\_\_\_\_\_\_\_.$