Balance the assembly line shown below for $($a$)$ a shift output of $40$ pieces and $($b$)$ a shift output of $20$ pieces. Assume an eight$-$hour shift, and use the rule: choose the assignable task with the longest processing time. Compute the line efficiency for each case.

Fill in the table below for a shift output of $40$ pieces. Break ties by choosing the lowest task number. If your answer is zero, enter $"0".$ Round your answers to the nearest whole number.

WorkstationTasksTotal TimeIdle Time$1-$Select$-$a$,$ b$,$ e$$b$,$ e$,$ c$$c$,$ a$,$ d$$Item $12-$Select$-$d$,$ g$,$ c$$a$,$ d$,$ f$$b$,$ e$,$ g$$Item $43-$Select$-$f$,$ i$$g$,$ j$$f$,$ i$$Item $74-$Select$-$h$,$ j$,$ k$$i$,$ k$$h$,$ j$$Item $10$Total

What is the assembly$-$line efficiency? Round your answer to one decimal place.

$\%$

Fill in the table below for a shift output of $20$ pieces. Break ties by choosing the lowest task number. If your answer is zero, enter $"0".$ Round your answers to the nearest whole number.

WorkstationTasksTotal TimeIdle Time$1-$Select$-$a$,$ b$,$ e$,$ c$,$ f$,$ d$$a$,$ b$,$ e$,$ c$,$ g$$b$,$ e$,$ c$,$ f$,$ h$,$ j$$Item $162-$Select$-$g$,$ i$,$ h$,$ j$$f$,$ e$,$ g$,$ i$$h$,$ j$,$ k$$Item $193-$Select$-$k$$g$,$ i$,$ k$$i$,$ j$,$ k$$Item $22$Total

What is the assembly$-$line efficiency? Round your answer to one decimal place.

$\%$