Please provide excel formulas as well for this question: A local movie theater, Cinemax Theaters, is considering changing its ticketing system. In the current system, customers form separate lines for five ticket counters. The manager is contemplating implementing a single$-$line system with multiple servers, where customers wait in one line and proceed to the next available counter. If the average service time is $3$ minutes per customer, and the average number of arrivals per hour is $80$ customers, determine which system results in the lowest customer waiting time $($the average time a customer spends waiting in the queue$).$

Hint: The current system consists of $5$ single$-$server queues $($and arrivals randomly $($and equally$)$ will be divided between the queues$),$ but the proposed system is a multiple$-$server queue with $5$ servers.

What to submit: The final submission must be ONE Excel $($or Word or PDF$)$ file with answers to all the questions $($one sheet per question$).$