ABC Inc. has introduced a process improvement that increases output by 25 percent with less materials cost. Under the old process, five workers could produce 600 units per hour. Labor costs are $30/hour, and material input is $10/unit. Under the new process, the material input is $8/unit Overhead is charged at 1.5 times direct labor cost. What increase in productivity is associated with the process improvement? 25% 30% 20% 15% 35%