42. 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: Last Year Output 10,500 units Labor Hours 12,000 Utilities $7,600 Capital $83,000 This Year 12,100 units 13,200 $8,250 $88,000 Has Martin Manufacturing improved its productivity during the past year? Explain