A company has introduced a process improvement that reduces the processing time for each unit and increases output by $25\%$ with less material but one additional worker.

Under the old process, five workers could produce $60$ units per hour. Labour costs are $$\frac{12}{?}$ hour, and material input was $$\frac{16}{?}$ unit.

For the new process, material input is now $$\frac{10}{?}$ unit and overhead is charged at $1\mathrm{.}6$ times direct labour cost. Finished units sell for $$31$ each.

a$)$ Compute single factor productivity of labour in the old system. $($Compute it in four possible ways.$)$

b$)$ Compute all factor productivity for both old and new systems.

$\backslash$table$[[$Factor$,$Old System,New System$],[$Output$,60,601\mathrm{.}25=75$