The work measurement analyst in the Dorben Company is planning to establish standards on indirect labor by using the work sampling technique. This study will provide the following information:

T = Total operator time represented by the study

N = Total number of observations involved in the study

n = Total observations of the element under study

P = Production for the period under study

R = Average performance rating factor during the study

Derive the equation for estimating the normal elemental time for an operation.