a) The standard time for this process-82.51 seconds (round your response to two decimal places) b) The number of observations that are required for a 99% confidence level within 5% accuracy = 206 observations (round your response up to the next whole number 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.) Element Grasp and place bag Performance Rating Observation (seconds) 1 2 4 110% 9 10 9 11 Fill bag 80% 35 41 39 36 114" Seal bag 110% 16 16 12 20 10 Place bag on conveyor 90% B 7 31A 36 Bag breaks open, included as delay in the allowance factor Conveyor jams included as delay in the allowance factor