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5 – Anguilla Manufacturing is interested in using the data collected during Value Stream Mapping toevaluate the current state performance of the capacity of it’s manual assembly line process underdifferent batch size assumptions . The availability of processing per shift , after accounting for breaks andA mid – shift employee meeting , is $30 minutes . The current operating characteristics of each processingstep are found in the table below . Note that each step can only process one part at a time and all stepsmust process the same sized batches .SawSandDrillAssembleMarkCircle time per20 seconds15 seconds30 seconds25 seconds10 secondspartsetup time per3 minutes* minutesI minutes3 minutes8: minutesbatchA ) Calculate the average processing time per unit and the capacity at each step assuming batch sizes of :1. 10 units$1. 20 unitshit. 30 units*it . 40 unitsB ) Identify the bottleneck operation and the line’s processing capacity for each batch size listed in part A .C ) explain why batch sizes beyond 40 units will not increase the line’s processing capacity further .