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 25% 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 3 4 5 105% Fill bag 80% Seal bag Place bag on conveyor 110% 90% & 8 6 9 8 36 41 15 8 106 39 18 - 28 7 11 8 35 114* 12 21 18 29^ 35^ * 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 = 85.75 seconds (round your response to two decimal places). b) The number of observations that are required for a 95% confidence level within 5% accuracy = | observations (round your response up to the next whole number).