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 25% 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 8 7 10 7 Fill bag 90% 37 40 38 36 114* Seal bag 100% 14 17 12 19 19 Place bag on conveyor 85% 8 6 9 30^ 34^ * 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). b. how many observations are necessary for 99% confidence, within 5% accuracy?