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Nine observations from a work measurement study using continuous timing are shown below. Allowances are determined as: personal, $5$ percent; fatigue, $5$ percent; delay, $10$ percent.

$\backslash$table$[[$Work$,$Observation,Performance Rating$],[$Element$,1,2,3,4,5,6,7,8,9],[A,0\mathrm{.}09,0\mathrm{.}12,0\mathrm{.}08,0\mathrm{.}11,0\mathrm{.}10,0\mathrm{.}09,0\mathrm{.}13,0\mathrm{.}12,0\mathrm{.}13,105\%$

$\backslash$table$[[$Personal allowance,$5\%$