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 dem the company's policy is a 23% allowance for workers. (Round all intermediate calculations to two decimal places before proceeding with further calculations.) Element Performance Rating Observation (seconds) 1 2 3 4 5 Grasp and place bag 110% 9 10 7 12 7 Fill bag 80% 36 41 39 36 112" Seal bag 105% 16 16 12 21 18 Place bag on conveyor 95% 9 6 10 30^ 36^ Bag breaks open; included as delay in the allowance factor ^ Conveyor jams; included as delay in the allowance factor a) The standard time for this process = seconds (round your response to two decimal places).