Group work elements into workstations by combining work elements based on precedence eligibility and until the sum of each elements grouped cycle time reaches (or is just less than) the desired cycle time (TAKT). Use parallel processing if required in any case. TAKT time is 15.4 Secs.

Element ID	Precedence	Standard Task Time (Secs)
A	---	5
B	A	14
C	B	12
D	C	6
E	C	6
F	---	7
G	D,E,K	16
H	G	24
J	H	28
K	F	9
L	F	45
M	L	5
N	M	10
O	J	7
P	J	8
Q	---	5
R	L,M,N,Q	21
S	R	30
T	R	32
U	S	5
V	T	3
W	S	3
X	U,V,W	28
Y	---	39
Z	---	16