Questions "b" and "c" are correct, please answer "d" and "e"

The Carry-on Luggage Company must set up an assembly line for a wheeled carry-on bag. Forecasts show that 40 units per hour should be produced. The tasks required, task times, and precedence relationships are as follows: Epictureclick here for the Excel Data File b. What is the takt time? (Round your answer to the nearest whole number.) WpictureClick here for the Excel Data File b. What is the takt time? (Round your answer to the nearest whole number.) c. What is the theoretical number of workstations Z (Round up your answer to the next whole number.) d. Assign the tasks to the workstations to balance the line using the longest operating time rule. (Leave no cells blank-be certain to enter "O" wherever required.) e. What is the efficiency of the balanced line? (Round your answer to 1 decimal place.)