The actual average observed time for a given job is $17$ minutes. The performance rating is $80\%,$ and allowances are set by contract at $26\%.$ What is the time standard?

Question $23$ options:

$18,0$

$18\mathrm{.}2$

$18\mathrm{.}4$

$18\mathrm{.}6$

$18\mathrm{.}8$