Balance the assembly line shown below for $($a$)$ a shift output of $60$ pieces and $($b$)$ a shift output of $40$ 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. Time $($minutes$)$ a$.$ Fill in the table below for a shift output of $60$ pieces. Break ties by choosing the lowest task number. If your answer is zero, enter $"0".$ Round your answers to the nearest whole number. Workstation Total Time Idle Time Tasks a$,$ b$,$ c $-$Select$-$ NM $+-$Select$--$Select$-$ Total What is the assembly$-$line efficiency? Round your answer to one decimal place. $\%$ b$.$ 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. Workstation Tasks Total Time Idle Time $-$Select$--$Select$--$Select$-$ Total What is the assembly$-$line efficiency? Round your answer to one decimal place.