A company has introduced a process improvement that reduces processing time for each unit; output is increased by 25 percent with less material, but one additional worker is required. Under the old process, five workers could produce 60 units per hour. Labor costs are $12/hour, and material input was previously: $16/unit For the NEW PROCESS, material is now: $10/unit Overhead is charged at: [2000 + (1.2 * direct labor cost)] Finished units sell for: $40 each What increase in productivity is associated with the process improvement