Assume only the matrix sum is parallelizable, and you perform two sums; a sum of $20$ scalar variables, and a matrix sum of a pair of two$-$dimensional arrays with dimensions $20$ by $20.$

If two processors work harder in a total of $50$ processors, i$.$e$..$ a processor A works three times the load and a processor B works five times the load, calculate speed$-$up and utilization time$(\%)$ of the remaining processors, compared to the processor B$.$