3. The following table shows data on the average number of customers processed by several bank service units each day. Hourly wage rate is $15, the overhead rate is 1.2 times labor cost, and materials cost is $5 per customer. Customers Unit Employees Processed Per Day 38 B 6 44 37 a. Compute the labor productivity (customers per day per work) AND the multifactor productivity (customers per dollar input) for each unit (A, B, C and D). Use an 8-hour day for the multifactor productivity. b. Suppose a new, more standardized procedure is to be introduced that will enable each employee to process one additional customer per day. Compute the revised labor productivity AND multifactor productivity rates for each unit (A, B, C and D)