A worker-machine operation was originate to involve 3.9 minutes of mechanism time per cycle in the course of 40 cycles of stopwatch study. The employee's time averaged 1.6 minutes per cycle as well as the employee was given a rating of 120 percent (machine rating is 100 percent). Midway by the study, the employee took a 10-minute rest break. Assuming a payment factor of 14 percent of work time determine the standard time for this job.