The St. Lawrence 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 23% allowance for workers. * 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 is seconds. (Round all intermediate calculations to two decimal places before proceeding with further calculations. Round your response to two decimal places.)