I m Spreadsheet Round your answer to two decimal places. E minutes Nine observations from a work measurement study using continuous timing are shown below. Allowances are determined as: personal, eight percent; Use the Work Measurement Excel template to determine the standard time for this operation. Work Observation Element 1 ' 2 3 4 5 6 7 8 9 Performance Rating A 0.10 0.15 0.08 0.07 0.11 0.10 0.16 0.15 0.16 95% B 0.24 0.20 0.23 0.20 0.26 0.25 0.27 0.28 0.28 100% C 0.46 0.50 0.46 0.44 0.49 0.49 0.50 0.46 0.49 85% D 0.61 0.68 0.65 0.59 0.72 0.67 0.67 .068 0.70 90% E 0.72 0.74 0.75 0.69 0.80 0.80 0.78 0.80 0.82 100% F 1.00 1.03 1.00 1.01 1.11 1.11 1.03 1.09 1.10 105% fatigue, six percent; delay, ve percent