A company produces 51 units of output per hour using 8 workers. Each worker is paid $12

Question:

A company produces 51 units of output per hour using 8 workers. Each worker is paid $12 per hour. Materials cost $15 for each unit of output produced. Overhead is charged at 1.2 times the labor expense. Finished units sell for $68 each. Calculate the single factor productivity measures for the following:
• Labor • Materials • Overhead