company is setting up an assembly line to produce 90 units per hour. The table below identifies the work elements, times, and immediate predecessors.

Work Element	Time (Sec.)	Immediate Predecessor(s)
A	25	-
B	18	A
C	20	A
D	5	B, C
E	12	C
F	8	E
G	16	D, F
H	12	G

What is the theoretical minimum number of stations?

Use one of the heuristic decision rules

Decision Rule:
			Work Element	Cumulative	Idle Time
Station	Candidate(s)	Choice	Time (sec)	Time (sec)	(c = ? sec)

What is the efficiency of the line you found?