$\backslash$table$[[$ELEMENT$,$OBSERVATIONS $($MINUTES$),\backslash$table$[[$PERFORMANCE$],[$RATING $(\%)]]],[1,2,3,4,5],[$Prepare daily reports,$35,40,33,42,39,120],[$Photocopy results,$12,10,36,15,13,110],[\backslash$table$[[$Label and package$],[$reports$]],3,3,5,5,4,90],[$Distribute reports,$15,18,21,17,45,85]]$

a$.$ Compute the normal time for each work element.

b$.$ If the allo sance for this type of work is $15\%,$ what is the standard time?