The time taken for the operator “A” in the process of a manufacturing concern on three different counts was 23, 21 and 25 minutes while that of the operator “B” was 20, 24 and 22 minutes. It has been ascertained that the rating of A is 65/60 and that of B is 50/60. Allowance for fatigue and personal needs are assumed at 12%. Calculate on the basis of the above information as a base:

(a) The standard time

(b) The time allowed under an incentive allowance of 25% of the standard time.