The data below represent time study observations for an assembly operation.Assume a 7% allowance factor.What is the normal time for element 3? 
Definitions:
End-of-period Spreadsheet
A tool used in accounting to gather all the financial data and adjustments needed to prepare financial statements at the end of an accounting period.
Adjusted Trial Balance
A listing of all company accounts that will appear in the financial statements after adjustments have been made for journal entries.
Adjustments Column
A column in accounting ledgers or tables used to record changes or corrections to initial entries prior to preparing financial statements.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account columns to ensure a company's bookkeeping system is mathematically correct.
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