Total minutes in a shift $=8 \times 60=480$
Normal Time $=2$ minutes
Allowances $=480-400=80$ minutes
Percentage Allowance $=\frac{\text {Rest timing } \times 100}{\text { Available work timing}}$
$=\frac{80 \times 100}{400}=20 \%$
$\begin{aligned} \text {a. Standard time } &=\text { Normal time }(1+\text { allowance percentage })\\ &=2(1+0.20)=2.4 \text { minutes } \end{aligned}$
$\begin{aligned}
\text {b. No. of pieces to be produced per day} &=\frac{\text { Total time available for production }}{\text {standard time per piece}} \\
&=\frac{480}{2.4}=200 \ \text{pieces/day}
\end{aligned}$
$\begin{aligned}
\text {c. Operator's efficiency} &=\frac{\text { Produced Quantity } X 100}{\text { Standard production quantity}} \\
&= \frac{180 \times 100}{200}=90 \%
\end{aligned}$