A time-study analyst has found the select time for a work element to be 14.0 minutes, with a sample standard deviation of 3.2 minutes. What is the minimum sample size needed if the estimate is to be within 4 percent of the average 95 percent of the time?
◦ Greater than or equal to 140 but fewer than 180
◦ Greater than or equal to 100 but fewer than 140
◦ Fewer than 100
◦ Greater than or equal to 180