17) Martin Manufacturing has implemented several programs to improve its productivity. They have asked you to evaluate the firm's productivity by comparing this year's performance with last year's. The following data are available: Output Labor Hours Utilities Capital Last Year 10,400 units 12,100 $7,400 $82,500 This Year 12,100 units 13,250 $8,200 $87,000 Has Martin Manufacturing improved its productivity during the past year? Resource Last Year This Year Change Pct. Change Labor Utilities Capital