Please answer using excel method calculation if possible.

An assembly line is to operate eight hours per day with a desired output of $180$ units per day. The

following table contains information on this product's task times and precedence relationships:

a$.$ Draw the precedence diagram.

b$.$ What is the workstation cycle time required to produce $180$ units per day?

c$.$ Balance this line using the longest task time. Use largest number of following tasks as a secondary

$($tiebreaker$)$ rule.

d$.$ What is the efficiency of your line, assuming it is running at the cycle time from part b$?$