The standard time for a manual material-handling work cycle is 3.26 min per piece. The PFD allowance factor used to set the standard was 16%. During a particular 8-hour shift of interest, it is known that the worker lost a total of 32 min due to personal time, rest breaks, and delays. On that same day. the worker completed 190 work units. Determine (a) the number of standard hours accomplished, (b) worker efficiency, and (c) the worker's performance level expressed as a percentage