The tables below are a section extracted from a partially filled MTM analysis form for the

operations "staple papers" and $"$t$-$shirt turning". Find the appropriate codes for the left and

right hands and calculate the total time in TMU's. The information provided for each hand

is sufficient to determine the appropriate code. Do not make assumptions. Calculate the

standard time if the rating average is $110\%$ and the allowances are $22\%.$