2. Cunningham Performance Auto Inc. modifies 375 autos per year. The manager, Pete Cunningham, is interested in obtaining a measure of overall performance. He has asked that you provide him with a multifactor measure of last year's performance as a measure for future comparison. You have assembled the following data.

Resource inputs were:

labor 10,000 hours

500 suspension and engine modification kits

energy 100,000 kilowatt-hours

Average labor cost last year was 420 per hour, kits cost $1000 each and energy costs were $3 per kilowatt-hour.

What do we tell Mt. Cunningham? round to 2 decimal places