These are to be combined into workstations to create an assembly line. The assembly line operates $14$ hours per day. The output requirement is $1,800$ units per day.

TASK PRECEDING TASKS TIME $($SECONDS$)$

A $15$

B A $14$

C A $12$

D B $9$

E B $8$

F C $10$

G C $13$

H D $5$

I E $6$

J F$,$ G $24$

K H$,$ I $16$

L J$,$ K $14$

What is the required workstation cycle time to meet the desired output rate?

Balance the line using the longest task time based on the $1,800-$unit forecast, stating which tasks would be done in each workstation.

Note: Leave no cells blank $-$ be certain to enter $"0"$ wherever required.