#$3)$ White Tiger Electronics produces CD players using an automated assembly line process. The standard cost of CD players is $$150$ per unit $($labor$,$ $$30$; materials, $$70$; and overhead, $$50).$ The sales price is $$300$ per unit.

$$\frac{300}{30+70+50}=2$

$2**1\mathrm{.}10=2\mathrm{.}2$

$$\frac{300}{2\mathrm{.}2}=$$$136\mathrm{.}36$

$$150-$$$136=$$$14$

A$)$ To achieve a $10$ percent multifactor productivity improvement by reducing materials costs only, by what percentage must these costs be reduced?