1. **State the problem:** We need to determine the theoretical minimum number of workstations for an assembly line producing 480 units per day, operating 8 hours per day, with given task times and precedence. 2. **Calculate total task time:** Sum all task times: $$72 + 48 + 60 + 84 + 36 + 72 + 54 + 66 = 492 \text{ seconds}$$ 3. **Calculate cycle time:** The cycle time $C$ is the maximum time allowed per unit to meet production. Operating time per day in seconds: $$8 \text{ hours} \times 3600 = 28800 \text{ seconds}$$ Cycle time: $$C = \frac{\text{Operating time per day}}{\text{Units per day}} = \frac{28800}{480} = 60 \text{ seconds}$$ 4. **Theoretical minimum number of workstations $N_{min}$:** $$N_{min} = \left\lceil \frac{\text{Total task time}}{\text{Cycle time}} \right\rceil = \left\lceil \frac{492}{60} \right\rceil = \left\lceil 8.2 \right\rceil = 9$$ **Answer:** The theoretical minimum number of workstations is 9.