C&A Furniture uses a four$-$step process to make its famous wood table:

Processing Time $($minutes$)$

$10$

Process

Milling$-$table top

Milling$-$table stand

Assembly

Finishing

$15$

$20$

The milling machine requires a setup time of $30$ minutes to make table tops and a changeover time of $30$ minutes to make table stands.C&A works an $8-$hour day. what is the capacity of the milling machine if the batch is size $40$