A company has introduced a process improvement that reduces processing time for each unit; output is increased by 35 percent with less material, but two additional workers are required. Under the old process, five workers could produce 170 units per hour. Labor costs are $15/hour, and material input was previously $15/unit. For the new process, material is now $10/unit. *Overhead is charged at (1.4XLABOR COST + 500). *Finished units sell for $60 each. QUESTION: What increase in productivity is associated with the process improvement?