The Dubuque Cement Company packs $80-$pound bags of concrete mix. Time$-$study data for the filling activity are shown in the following table. Because of the high physical demands of the job, the company's policy is a $23\%$ allowance for workers. $($Round all intermediate calculations to two decimal places before proceeding with further calculations.$)[[,$Performance,Observation $($seconds$)],[$Element$,$Rating,$1,2,3,4,5$