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 20% allowance for workers. (Round all intermediate calculations to two decimal places before proceeding with further calculations.) - Bag breaks open; included as delay in the allowance factor ^ Conveyor jams; included as delay in the allowance factor The standard time for this process = seconds : b) The number of observations that are required for a 90% confidence level within 5% accuracy = observations (round your response up to the next whole number)