A consultant is looking to determine the number of observation for an initial time study on loan application processing time. Data shows an average time of 3.00 minutes and a standard deviation of 0.32 minutes. The performance rating was 1.2. The consultant would like to have a confidence interval of 92.00% and a desired accuracy proportion of 4%. How many observations should the consultant conduct? Select one: O a. 22.00 O b. 15.00 O c. None of the answers O d. 21.00 O e. 21.79