A worker$-$machine operation was found to involve $3\mathrm{.}8$ minutes of machine time per cycle in the course of $40$ cycles of stopwatch study. The worker's time averaged $2\mathrm{.}3$ minutes per cycle, and the worker was given a rating of $113$ percent $($machine rating is $100$ percent$).$ Midway through the study, the worker took a $10-$minute rest break. Assuming an allowance factor of $13$ percent of work time which is applied only to the worker element $($not the machine element$),$ determine the standard time for this job. $($Do not round intermediate calculations. Round your final answer to $2$ decimal places.$)$

minutes