The calculations give:
System

Mean

Standard Deviation

A

105.19

1.91

B

99.63

4.59

Although System A is least accurate it is the most precise; it is therefore potentially the better system.
In the next section we will look at how to estimate the error of the estimate but you can probably see from looking at the results that:
System A should be recalibrated to bring the mean closer to the target
the apparent inaccuracy of System B can be explained by sampling error and so it should not be adjusted