Assumptions

 Work timing is 9 AM-6 PM (2 BREAKS 15 MINS EACH, LUNCH BREAK FOR 30 MINS), 8
HRS work shift
 Operational only in 1 shift
 Lead time of supplier is negligible therefore we will never get stockout.
 Per day requirement is 1200 units
 Total Working Days = 25

Calculations

As given in the question

Balancing the process

 For 3000 units

 For 60000 Units

Value Mapping is given below

Value Stream Mapping