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.) 1 5 Element Grasp and place bag Fill bag Seal bag Place bag on conveyor Performance Rating 115% 90 % 105% 90 % 7 35 16 9 Observation (seconds) 2 3 4 10 9 12 40 40 36 17 14 21 6 9 30 8 110 18 35 * 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)