Nine observations from a work measurement study using continuous timing are shown below. Allowances are determined as: personal, 5 percent; fatigue, 5 percent; delay, 5 percent. Use the Work Measurement Excel template to determine the standard time for this operation. Work Observation Element 1 2 3 4 5 6 7 8 9 Performance Rating A 0.09 0.12 0.08 0.11 0.10 0.09 0.13 0.12 0.13 105% B 0.23 0.18 0.21 0.20 0.24 0.22 0.26 0.25 0.25 100% C 0.46 0.49 0.46 0.44 0.47 0.47 0.49 0.46 0.48 90% D 0.61 0.66 0.62 0.59 0.69 0.67 0.67 0.66 0.70 85% E 0.70 0.74 0.72 0.68 0.79 0.80 0.76 0.78 0.81 100% F 1.00 1.02 0.98 0.99 1.08 1.09 1.02 1.06 1.09 110%