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Standard time per doughnut

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Suppose you want to set a time standard for the baker making her specialty, square donuts. A work-sampling study of her on "doughnut day" yield the following results:

Time spent (working and idle) 320 minutes
Number of doughnuts 5,000
Working time 280 minutes
Performance 125%
Allowances 10%

What is the standard time per doughnut? Give a brief explanation?

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This provides the steps to compute the standard time per doughnut

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Performance is 125% that is number of doughnuts produced is 125% of the ...

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