A work cell is required to make 140 computerized diagnostic assemblies (for installation into hybrid automobiles)each day.The cell currently works an eight hour shift,of which seven hours is available for productive work.These assemblies require five operations.Standard times for these operations are: Operation A,3.0 minutes,B,1.8 minutes,C,2.4 minutes,D,2.5 minutes,and E,1.4 minutes.What is takt time for this cell? How many workers will be needed to achieve this schedule? Use the grid below to construct a work balance chart for this cell. 
Definitions:
Gain
An increase in wealth, assets, or value, often resulting from investment or business operations.
Lose
To be deprived of something one once had or to fail to win in a competition or conflict.
Breakeven
The point at which total cost and total revenue are equal, meaning no net loss or gain is incurred by the business.
Cost to Play
The initial investment or expense required to enter a market, participate in a game, or start a new venture.
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