Rick Wing has a repetitive manufacturing plant that produces automobile steering wheels. The firm uses a work year of $290$ days. After several hours of analysis, suppose you developed the following data for steering wheels.

Annual demand for steering wheels $29,000$

Daily demand $100$

Daily production $(8$ hours$)1,040$

Desired lot size $(2$ hours of production$)260$

Holding cost per unit per year $2\mathrm{.}5$

What is the setup$$ time in minutes, based on $$$$60$ per hour setup$$ labour?

$($please answer to two decimal places, e$.$g$.,10\mathrm{.}01)$