With a daily 8-hour work schedule, the aim is to produce 480 units of a product. In order to accomplish this task, the assembly line should be balanced by grouping the operations in a way that minimizes time losses. Calculate the system's efficiency and balance loss.

A	40	-
B	30	A
C	50	A
D	40	B
E	6	B
F	25	C
G	15	C
H	20	D,E
I	18	F,G
J	30	H,I

Note: First row is Operation, second row is Processing time third row is the The previous task