Part A is processed on a MILLING machine; Part B is processed on a LATHE machine. Two parts (A and B) are then assembled on an ASSEMBLY machine. Standard times, scrap rates, efficiency, and availability of each machine and the assembly are given in the table below. Determine the number of milling (M), the lathe (L) and the assembly (A) machines needed to produce 100 good parts from this production system during and 8-hour (480 minutes) shift. (Note: Round up the number of parts processed on each station and then round up the number of machines needed). Milling (M) Lathe (L) Machine Machine Assembly (A) Machine Process Time 12 minutes 10 minutes 10 minutes 5% 5% 4% Scrap Rates Efficiency Availability 90% 90% 80% 90% 90% 95%