Please explain the steps using examples and formulas with data put into the formulas. B is correct need help with explanation of solving part c

Illinois Furniture, Inc., produces all types of office furniture. The "Executive Secretary" is a chair that has been designed using ergonomics to provide comfort during long work hours. The chair sells for $130. There are 480 minutes available during the day, and the average daily demand has been 54 chairs. There are eight tasks: This exercise only contains parts b,c,d,e,f, and g. b) The cycle time for the production of a chair = minutes (round your response to two decimal places). c) The theoretical minimum number of workstations = (round your response up to the next whole number)