$($a$)$ Subang Jaya Box Manufacturing Sdn BhD $($SJBM$)$ has implemented several programs to improve its productivity. They have asked you to evaluate the firm's productivity by comparing this year's performance with last year's. The following data are available:

$\backslash$table$[[,$Last Year,This Year$],[$Output$,10,500$ units,$12,100$ units$],[$Labor Hours,$12,000,13,200],[$Utilities$,$$$7,600,$$$8,250$