Takt time is

A) the total work time available divided by units required by the consumer.
B) the units required divided by workers required.
C) a fictional time increment similar to a therblig.
D) the same thing as cycle time in a process layout.
E) an important consideration in balancing an assembly line.

Takt time is calculated as the total available work time divided by the customer demand or units required by the consumer. It is used as a pacing mechanism to ensure that the production rate matches the customer demand or rate of consumption. Therefore, option A is the correct choice. Option B is incorrect as it calculates the number of workers required, not the pace of production. Option C is also incorrect as it refers to a different concept in industrial engineering. Option D is incorrect as cycle time refers to the time taken to complete one unit of production, whereas takt time refers to the production rate required to meet customer demand. Option E is partially correct as takt time is indeed important in balancing an assembly line, but not the only consideration.