Problem $7-7($Algo$)$

A worker$-$machine operation was found to involve $4\mathrm{.}1$ minutes of machine time per cycle in the course of $40$ cycles of stopwatch study.

The worker's time averaged $2\mathrm{.}6$ minutes per cycle, and the worker was given a rating of $116$ percent $($machine rating is $100$ percent$).$

Midway through the study, the worker took a $10-$minute rest break. Assuming an allowance factor of $16$ percent of work time which is

applied only to the worker element $($not the machine element$),$ determine the standard time for this job. $($Do not round intermediate

calculations. Round your final answer to $2$ decimal places.$)$

minutes