Toliara operates two-eight hour shifts per day. Downtime for lunches, breaks and equipment set-ups equals a total of 1.50 hours for the 24 hour operating day. Annual customer demand is 69,310 units and Toliara operates 239 days per year. Toliaras production process uses eight work cells to complete the production process. Each work cell requires 3 minutes to complete the production work per cell. What is the cycle time in seconds?

A. 480

B. 1,440

C. 240

D. 3,600