Efficiency$/$Utilization Example

$\backslash$table$[[$Machine$,\backslash$table$[[$Design$],[$Output$]],\backslash$table$[[$Effective$],[$Output$]],\backslash$table$[[$Actual$],[$Output$]]],[$A$,500,450,400],[$B$,600,500,450],[$C$,400,350,300],[$D$,300,260,250]]$

Which machine is the best in terms of

a$)$ Efficiency rate

b$)$ Utilization rate