The Dubuque Cement Company packs 80-pound bags of concrete mix. Time-study data for the filling activity are shown in the following table. Because of the high physical demands of the job, the company's policy is a 23% allowance for workers. (Round all intermediate calculations to two decimal places before proceeding with further calculations.) 1 - Element Grasp and place bag Fill bag Seal bag Place bag on conveyor Performance Rating 115% 90 % 100% 85% 1 7 1 Observation (seconds) 2 3 4 8 9 10 41 40 35 17 14 19 6 8 301 5 7 114* 19 35^ 9 * Bag breaks open; included as delay in the allowance factor ^ Conveyor jams, included as delay in the allowance factor a) The standard time for this process = 86.39 seconds (round your response to two decimal places). b) The number of observations that are required for a 90% confidence level within 5% accuracy = observations (round your response up to the next whole number). The Dubuque Cement Company packs 80-pound bags of concrete mix. Time-study data for the filling activity are shown in the following table. Because of the high physical demands of the job, the company's policy is a 23% allowance for workers. (Round all intermediate calculations to two decimal places before proceeding with further calculations.) 1 - Element Grasp and place bag Fill bag Seal bag Place bag on conveyor Performance Rating 115% 90 % 100% 85% 1 7 1 Observation (seconds) 2 3 4 8 9 10 41 40 35 17 14 19 6 8 301 5 7 114* 19 35^ 9 * Bag breaks open; included as delay in the allowance factor ^ Conveyor jams, included as delay in the allowance factor a) The standard time for this process = 86.39 seconds (round your response to two decimal places). b) The number of observations that are required for a 90% confidence level within 5% accuracy = observations (round your response up to the next whole number)