3-(20 points) A stopwatch time study was conducted using continuous timing. The operation for preparing a gift box for school children consists of 6 elements: (1) placing two gift boxes on the work bench, (2) counting and placing 12 pencils in one box, (3) placing a rubber and a ruler in the box, (4) placing the box in the stamping machine, (5) machine stamps the name of the organization on the box, (6) taking the gift set from the machine and putting them aside. The first element, that is, placing two gift boxes on the work bench is performed once at each two cycles. The study has the following results (times in decimal minutes) for the 6 cycles being observed: Element / Cycle placing two gift boxes on the bench 2. Count and place 12 pencils in the box Rating (96) 120 0.04 0.911.98- 90 0.290.681.17 1.64 2.242.72 3. placing a rubber and a ruler in 100 the box 0.340.741.241.792 292.75 4. placing the box in the stamping machine 115 0.410.80 1.30 1.862.352.80 5. Machine stamps the name on the box 0.460.84 1.33 1.90 2.402.83 6. Take the collected set and put aside 85 1.37 1.93 2422.86 Operator dropped the rubber on the floor. --Continues in the following page-- a) A) (14%) Calculate the normal times for each element and for the whole operation (first complete the table by filling in the observed times). b) B) (3%) If allowances for this type of work are: Fatigue allowance: Delay allowance: Personal allowance: 4% 5% 6% what would be the standard time per set? c) C) (3%) Should the rubber dropped be considered as a part of the study or should this data be discarded (thrown out)? Explain your reasons. Show all your calculations clearly.