Now you plan to make a letter B by yourself. The stages to make a B should be $($in this order$)$ A: Bend a small straight piece to U form, B: Bend another small straight piece to U form, C: Make a strong straight base piece, D: Attach the two smaller U pieces to the base piece to creat a B$.$ Assume the following amount of work in seconds is required at each station: A: $28$ secs$,$ B: $32$ secs$,$ C: $45$ secs$,$ and D: $60$ secs$.$ Furthermore, assume three class mates come over, and each of you is assigned to exactly one task $($A$-$D$).($Assume you want to make many Bs$,$ i$.$e$.,$ perform the calculations for a continuous process.$)$ Additionally, your brother$/$sister$/$friend wants to know what you are doing and is happy to join in$.$ What is the best way in which $($s$)$he can help $($assuming that $($s$)$he can only help with one particular task$)?($Assume you want to make many Bs$,$ i$.$e$.,$ perform the calculations for a continuous process.$)$ What is the average utilization of your resources now $($in $\%)?$