Answer: a) 2.64 min b) 2.688 min.
Explanation:
Since we have given that
Average time in a direct time study = 2.40 min
Worker's performance on all cycles = 110%
Delay allowance for this work = 12%
So, the normal time would be

and the standard time would be

Hence, a) 2.64 min b) 2.688 min.