$($Process Improvement$)$ There are five activities in making one toy: cutting, sewing, stuffing, assembling, and packaging. The activities have to be carried out in this order. The processing time of each activity is given below:

$\backslash$table$[[$Activity$,$Processing time $($minutes per toy$)],[$Cutting$,10],[$Sewing$,10],[$Stuffing$,5],[$Assembling$,5],[$Packaging$,25]]$

Demand rate is $4$ toys per hour. Currently we have worker A in charge of cutting, worker $B$ in charge of sewing and stuffing, and worker $C$ in chargr. of assembling and packaging.

a$.$ If each worker is paid $$10$ per hour, what is the cost of direct labor associated with making one toy?

b$.$ What is the labor content $($in minutes$)$ associated with making one toy?

c$.$ What is the total idle time $($in minutes$)?$

d$.$ What is the average labor utilization?

e$.$ What is the takt time $($in minutes$)?$

f$.$ What is the target manpower for the given demand rate?

g$.$ If we balance the line by moving assembling to worker B$,$ what is the average labor utilization?