opher Tax is a family-owned small business that services two types of customers: personal tax and business tax customers. The firm's process flow is as follows. Reception: There is 1 receptionist, who needs to spend 8 minutes with every customer (regardless of personal or business) to fill out some requisite information. Afterwards, 75% of customers will move on to see their consultants in Department P for personal taxes, and 25% of customers go to Department B for business taxes. Department P and John: Each personal tax customer needs to meet with a tax consultant in Department P for 60 minutes. Department P has 4 consultants. After a consultant finishes processing a customer, John checks/corrects/makes changes to the consultants. This takes 20 minutes, at the end of which the customer exits the system. Department B and Emily: 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