A work study engineer conducted stopwatch time study on a job, for taking the observations the job was divided into $5$ elements. The observations made on $4$ cycles $($in minutes$)$ of all the $5$ elements are shown in the table given below:

$\backslash$table$[[$Element$,$Time$($minutes$)$ for cycle,$\backslash$table$[[$Performance$],[$Rating$]]],[1,2,3,4],[1,1\mathrm{.}246,1\mathrm{.}328,1\mathrm{.}298,1\mathrm{.}306,90],[2,0\mathrm{.}972,0\mathrm{.}895,0\mathrm{.}798,0\mathrm{.}919,100],[3,0\mathrm{.}914,1\mathrm{.}875,1\mathrm{.}964,1\mathrm{.}972,100],[4,2\mathrm{.}121,2\mathrm{.}198,2\mathrm{.}146,2\mathrm{.}421,110],[5,1\mathrm{.}253,1\mathrm{.}175,1\mathrm{.}412,2\mathrm{.}218,100]]$

Calculate $($a$)$ the normal time and $($b$)$ standard time for the job, if a relaxation allowance of $12$ per cent, contingency allowance of $3$ per cent and an incentive of $20$ per cent are applicable for the job.