$7$ the work shift at the ABC Company runs from $7$:$30$ A$.$M$.$ to $4$:$15$ p$.$M$.$ with a $45$ min break for tunch from $11$:$30$ to $12$:$15$ p$.$M that does not count as part of the work shift $($workers are sot pasd for this time$).$ The company provides two $12-$min rest breaks during working hours $($paid time$),$ one in the morning and one in the afternoon. The company also allows $25$min per day for personal needs $($paid time$).$ In addition, a work sampling study has shown that on average, unavoidable delays in the plant result in $20$min lost time per worker per day $($pard time$).$ Determme the PFD allowance factor for the following two management policies on allowances: $($a$)$ the two $12-$ min breaks are both scheduled breaks that all workers take at the same time and $($b$)$ the two $12-$min breaks are included in the allowance factor so that workers can take their breaks whenever they please.