134. Exhaust valve timing for the engine, shown in the illustration, is to be set at 106° after top dead center. To what position should the flywheel be rotated to set the exhaust valve timing on the No.11 cylinder

To set the exhaust valve timing for cylinder No.11 to 106 after top dead center, the flywheel must be rotated to 61. This is calculated by adding 106 to cylinder No.11's TDC position of 315, resulting in 421. Since the flywheel markings repeat every 360, 421 is reduced modulo 360 to obtain 61.