A company has introduced a process improvement that reduces processing time for each unit; output is increased by 40 percent with less material, but two additional workers are required. Under the old process, five workers could produce 160 units per hour. Labor costs are $20/hour, and material input was previously $15/unit. For the new process, material is now $12/unit. *Overhead is charged at 1.8 times direct labor cost. *Finished units sell for $45 each. QUESTION: What increase in productivity is associated with the process improvement?