A company has introduced a process improvement that reduces processing time for each unit, so that output is increased by 43% with less material, but two additional workers required. Under the old process, seven workers could produce 50 units per hour. Labour costs are $13/hour, and material input was previously $18/unit. For the new process, material is now $12/unit. Overhead is charged at 1.8 times direct labour cost. Finished units sell for $44 each. What increase in productivigg is associated with the process improvement