A postal sorting operation in a time study yielded an average time of 4.75 minutes per hundred letters sorted, a performance rating of 110%, and tolerances of 80 minutes over an eight-hour shift. Required: Calculate a labor standard for the

a) card sorting operation.

b) If a postal employee were to handle only that operation, how many hundreds of letters in an eight-hour shift could be sorted under normal operating conditions?

c)If the labor rate is $15 per hour, what figure should the accounting department use as the standard labor cost per hundred letters?