Answer and Explanation:
The computation is given below:
a) Observation time is 
= Average time 
= 1.2 minutes 
 b) Normal time is 
= Observation time × performance rating 
= 1.2 minutes × 0.95 
= 1.14 minutes 
c. The standard time is 
= Normal time × allowance factor
 = 1.14 × 1.11 
= 1.265 minutes. 
The allowance factor is 
= 1 ÷ (1 - Allowances) 
= 1 ÷ (1 - 0.1) 
= 1.11