Develop a solution for the following line balancing problem, allowing a cycle time of $5$ minutes.

$\backslash$table$[[$Work Task,$\backslash$table$[[$Task Time $($seconds$)],[$between chose the numbers$],[$nu$-200$ and enter each$],[$number below. Use them for$],[$your calculation.$]],$Task Predecessor$($s$)],[$A$,,],[,,],[$B$,,$None$],[$C$,,\backslash$table$[[($Please select one of the following: none,$],[$A$,$ or$,$ B and enter your selection in the$],[$blank$.$ Use it for your diagram.$)]]],[$D$,,],[$F$,,]]$

a$)(2$ Points$)$ Calculate the theoretical minimum number of workstations.