A worker machine operation was found to involve 3.9 minutes of machine time per cycle in the course of 40 cycles of stopwatch study. The worker's time averaged 2.5 minutes per cycle, and the worker was given a rating of 120% (machine rating is 100%). Midway through the study, the worker took a 10 minute rest break. Assuming an allowance factor of 16% of work-time which is applied only to the work element (not the machine element), determine the standard time for this job.