A worker machine operation was found to involve 3.3 minutes of machine time per cycle in the course of 40 cycles of stopwatch study. The worker time averaged 1.9 minutes per cycle, and the worker was given a rating of 120 percent (machine rating is 100 percent). Midway through the study, the worker took a 10 minute rest break. Assuming an allowance factor of 12 percent of work time, determine the standard time for this job.