Consider five manual task process design for completing a product before it is shipped. The following table describes the tasks to be done linearly and associated time is given in the table. Each station has one employee and enough buffer before for work in process inventory. Task Number of Employees Time in Min

A $16$

B $19$

C $112$

D $115$

E $19$ a$.$ What is the capacity o c$.$ If you have an additional worker that can work on one of the tasks d$.$ With six workers, if the product sells for $$75/$unit$,$ all the workers making $$20/$hour$,$ with a non$-$employee cost $($material $+$ overhead$)$ of $$25$ unit, what is the contribution $($Revenue$-$costs$)$ per unit? e$.$ If the additional worker can work on two tasks say C and D$,$ how will you split the floaters time between C and D to increase the productivity? $($Hint: Goal is to make C and D on average to be $9$ minutes$)$