The Following Data Is Related to the Time Required to Post

Essay

The following data is related to the time required to post Kriptonite Corporation's daily general ledger entries:
$$\begin{array} { l c } \text { Number of GL entries posted } & 850 \\\text { Total elapsed minutes } & 340 \\\text { Rest period minutes } & 6 \\\text { Interruption minutes } & 6.5\end{array}$$ Required:
a.Calculate the standard posting time per GL entry.
b.Calculate the combined rest and interruption time as a percentage of the standard time per GL entry.