Two partners, both named Steve, cleared some space in their garage to assemble their latest invention. They have identified ten tasks and their durations (in seconds) that must be completed in the order given in the table. They believe that they can create demand for 320 units per day, so they would like to set up a production line to produce 40 units per hour in an eight-hour day. What is the balance delay of the most efficient line balance possible in this situation