Theoretical Minimum : To achieve the desired output rate, managers use line balancing to assign every work element to a station, making sure to satisfy all precedence requirements and to minimize the number of stations, n, formed. If each station is operated by a different worker, minimizing n also maximizes worker productivity. Perfect balance is achieved when the sum of the work-element times at each station equals the cycle time, c, and no station has any idle time. For example, if the sum of each station’s work-element times is 1 minute, which is also the cycle time, the line achieves perfect balance.Although perfect balance usually is unachievable in practice, owing to the unevenness of work-element times and the inflexibility of precedence requirements, it sets a benchmark, or goal, for the smallest number of stations possible. The theoretical minimum (TM) for the number of stations is