Each business tax customer needs to meet with a tax consultant in Department B for 120 minutes. Department B has 2 consultants. After a consultant finishes processing a customer, Emily checks/corrects/makes changes to the consultants. This takes 65 minutes, at the end of which the customer exits the system. During the tax season, the daily demand on average is 40 customers. Everyone in Gopher Tax works 8 hours per day. [Guidance: each worker's daily capacity is 8 hours = 480 minutes