can someone explain how to do part A as well. im really confused. the examples arent helping

White Tiger Electronics produces CD players using an automated assembly line process. The standard cost of CD players is $150 per unit (labor, $35; materials, $66; and overhead, \$49). The sales price is $300 per unit. a. To achieve a 14 percent multifactor productivity improvement by reducing materials costs only, one needs to reduce the materials cost by percent. (Enter your response as a percent rounded to two decimal places.) b. To achieve a 14 percent multifactor productivity improvement by reducing labor costs only, one needs to reduce the labor cost by percent. (Enter your response as a percent rounded to two decimal places.)