Use the process information provided in the following table, when the sequence of flow is $AB($any machine can be used if avallable$)CD($any machine can be used if avallable$).$

$\backslash$table$[[$Operation$,\backslash$table$[[$Number of$],[$Units of$],[$Equipment$]],$Design Capacity $($by equipment$),\backslash$table$[[$Planned$],[$Utilization$],[($overall$)]]],[$A$,1,260$ units per hour,$87\mathrm{.}5\%$