please be as clear as possible with your answer! i.e. underline twice, highlight, etc. thank you! and please try to explain it as well as possible

Virginia College promotes a wide variety of executive training courses for firms in the Arlington, Virginia, region. Director Wendy Tate believes that individually typed letters add a personal touch to marketing. To prepare letters for mailing, she conducts a time study of her secretaries. On the basis of the observations shown in the following table, she wishes to develop a time standard for the whole job. 1 6 Element Typing letter Typing envelope Stuffing envelope Sealing, sorting Performance Rating 85% 110% 90% 130% 2.4 0.7 0.4 0.9 Observation (minutes per cycle) 2 3 4 5 3.4 2.8 2.2 2.5 0.7 0.5 0.7 3.1 0.4 2.0* 0.3 0.6 3.0" 1.0 1.0 4.5" 3.4 0.6 0.6 1.0 * Disregardsecretary stopped to answer the phone Disregardinterruption by supervisor The college uses a total allowance factor of 15%. Tate decides to delete all unusual observations from the time study. The standard time for this process = minutes (round your response to two decimal places)