Consider a shirt$-$stitching process. The raw material for one shirt arrives as two sheets. One sheet $($the front$)$ goes to worker A who takes $5$ minutes to process it$.$ The other sheet $($the back$)$ goes to worker. B who takes $10$ minutes to process it$.$ So A and B are done simultaneously, not sequentially: Once both front and back are ready, they go to worker $C$ who stitches them together $(4$ minutes$),$ then to D $($Ironing$,12$ minutes$)$ and to $E($packing$,5$ minutes$).$ All steps $($A$,$ B$,$ C$,$ D$,$ and E$)$ are necessary to create each finished unit. Each step employs a single worker. The capacity of this process in an $8$ hour day is:

$32$ units

$96$ units

$120$ units

$40$ units