Sample observations of a claims processor made over a 190-hour work month reveal that the worker produced a total of 384 completed claims forms. The performance rating was 84%. The worker was idle 20% of the time (so that idle time should be subtracted from the total time when computing the average observed time). The allowance factor is 10%. What is the standard time per unit (in minutes)? (Do not round intermediate calculations. Round final answer to one decimal place.) OA. 20.0 B. 26.4 OC. 33.3 D. 22.2 E. 27.7