$2-$ A company has introduced a process improvement that reduces processing time for each unit, so that output, which had been at $80$ units per hour, increases by $25\%.$ The cost for material per unit of output has dropped from $$20$ per unit of output to $$10$ per unit of output. Labor costs have remined constant at $$15$ per worker per hour. However, the new process requires seven workers, which is two more than needed previously. Overhead is charged at $1\mathrm{.}6$ times direct labor cost. Finished units sell for $$40$ each.

a$)$ What is the labor productivity $($in units$/$Worker$/$hour$)$ after the process Improvement? $($Round to $2$ decimal places$)$

Answer: