A company has introduced a process improvement that reduces processing time for each unit, so that output is increased by $25\%$ with less material, but one additional worker required. Under the old process, five workers could produce $60$ units per hour. Labour costs are $$12/$hour$,$ and material input was previously $$16/$unit$.$ For the new process, material is now $$10/$unit$.$ Overhead is charged at $1\mathrm{.}6$ times direct labour cost. Finished units sell for $$31$ each. What is the MFP before and after the change? What increase in productivity is associated with the process improvement? Explain the Improvement, as if you were the operations manager. SHOW YOUR WORK!