=+eight hours a day) for processing state tax returns that are submitted on the state’s “EZ” form. The various tasks, times, and precedence relationships for each line follow:

TASK TIME

(MINUTES)

DIRECT PREDECESSORS A. Open return; verify filer’s name, address, and taxpayer ID.

0.75 None B. Make sure W2 and federal information match computer records.

1.25 A C. Check key calculations on return for correctness.

2.50 B D. Print report to go with return.

0.50 C E. Route return to refund, payment, or special handling department, based on the results.

0.30 D F. Update status of return on computer system.

3.0 D