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 a23%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 A Conveyor jams; included as delay in the allowance factor a) The standard time for this process = seconds (round your response to two decimal places).