A Product Requires the Following Tasks to Make It on an Assembly

A product requires the following tasks to make it on an assembly line. Assume 7.6 hours per workday and 5 workdays per week.
$\begin{array}{ccc} \underline{\text { Task} } & \underline{ \text { Time in seconds)} } & \underline{ \text { Predecessors } }\\\text { A } & 10 & \text { none } \\\text { B } & 14 & \text { A } \\\text { C } & 12 & \text { none } \\\text { D } & 8 & \text { none } \\\text { E } & 11 & \text { C } \\\text { F } & 17 & \text { C, D } \\\text { G } & 20 & \text { B } \\\text { H } & 9 & \text { E } \\\text { I } & 13 & \text { D } \\\text { J } & 15 & \mathrm{G}, \mathrm{H} \\\text { K } & 17 & \text { H, I } \\\text { L } & 8 & \text { J } \\\text { M } & 10 & \text { M } \\\text { N } & 15 & \text { K, L, M }\end{array}$

a.Using only the information given, what would be the maximum output per day that can be achieved?
b.Assume that the activities have been assigned to five workstations. What is the line efficiency for a cycle time of 40 seconds?