please solve it by hands not Excel sheet!!!

this is my full question please solve, there is no any missed numbers 3- (20 points) A stopwatch time study was conducted using continuous timing. The operation for preparing a gift box for school children consists of 6 elements: (1) placing two gift boxes on the work bench. (2) counting and placing 12 pencils in one box, (3) placing a rubber and a ruler in the box, (4) placing the box in the stamping machine (5) machine stamps the name of the organization on the box. (6) taking the gift set from the machine and putting them aside. The first element that is, placing two gift boxes on the work bench is performed once at each two cycles. The study has the following results (times in decimal minutes) for the 6 cycles being observed Cound panga 100 12 og hewan 1302302 * Operator dropped the rubber on the floor --Continues in the following page- *) A) (14%) Calculate the normal times for each element and for the whole operation (first complete the table by filling in the observed times) b) B) (3%) If allowances for this type of work are: Fatigue allowance: 5% Delay allowance: 6% Personal allowance: 4% what would be the standard time per set? c)C) (3%) Should the rubber dropped be considered as a part of the study or should this data be discarded (thrown out)? Explain your reasons. Show all your calculations clearly. 120 3- (20 points) A stopwatch time study was conducted using continuous timing. The operation for preparing a gift box for school children consists of 6 elements: (1) placing two gift boxes on the work bench. (2) counting and placing 12 pencils in one box, (3) placing a rubber and a ruler in the box, (4) placing the box in the stamping machine. (5) machine stamps the name of the organization on the box, (6) taking the gift set from the machine and putting them aside. The first element, that is, placing two gift boxes on the work bench is performed once at each two cycles. The study has the following results times in decimal minutes) for the 6 cycles being observed: Element / Cycle 1. placing two gift boxes on the bench 10.04 - 091198 2. Count and place 12 pencils in 90 the box 0.28 0.681.17 1.64 2242.72 placing a rubber and a rulerin the box 0.340.741 241.792 29275 placing the box in the stamping 115 machine 0.490.80 1.30 1.88 2.35 2.80 5. Machine stamps the name on the box 0.460.841.331.00 2.402.83 6. Take the collected set and put aside 85 10.450.861.371.982422,88 Operator dropped the rubber on the floor. --Continues in the following page-- 100 a) A) (14%) Calculate the normal times for each element and for the whole operation (first complete the table by filling in the observed times) b)B) (3%) If allowances for this type of work are: Fatigue allowance: 5% Delay allowance: 6% Personal allowance: 4% what would be the standard time per set? c) C)(3%) Should the rubber dropped be considered as a part of the study or should this data be discarded (thrown out)? Explain your reasons. Show all your calculations clearly