te delays. What should the PFD allowance tactor De$?$

The work shift at the ABC Company runs from $7$:$30$ A$.$M$.$ to $4$:$15$ P$.$M$.$ with a $45$ min break for lunch from $11$:$30$ to $12$:$15$ P$.$M$.$ that does not count as part of the work shift $($workers are nat paid for this time$).$ The company provides two $12-$min rest breaks during working hours $($paid time$),$ one in the morning and one in the afternoon. The company also allows $25$min per day for personal needs $($paid time$).$ In addition, a work sampling study has shown that as average, unavoidable delays in the plant result in $20m.$ following two pand time$).$ Determine the PFD allowance factor for the folled breaks thement polices on allowances: $($a$)$ the two $12-$min breaks are both scinced in the allow all workers take at the same time and $($b$)$ the two $12-$min breaks are included in the allowance factor so that workers can take their breaks whenever they please.