Exercise 18-37 Partial Productivity Measures (LO 18-6) As the cost accounting manager at Cambria Chemicals (CC). you are responsible for compiling and reporting various performance measures to the senior managers. The company instituted many efficiency improvement programs recently and the CFO has asked you to measure and report partial productivity for both labor and materials. Data for the last two years follow: Galons input (thousands) Labar-hours thausands) Galans of output (thousands) Year 2 9,800 9.300 11,600 Year 1 8.800 6.900 9,600 Required: a. Compute the partial productivity measures for labor for year 1 and year 2. (Round your answers to 3 decimal places.) Partial Labor Year Productivity Year 1 Year 2 b. Compute the partial productivity measures for material for year 1 and year 2. (Round your answers to 3 decimal places.) Partial Material Year Productivity Year 1 Year 1 Year 2 C-1. Have the efficiency improvement programs resulted in greater labor productivity? Yes O No C-2. Have the efficiency improvement programs resulted in greater material productivity? Yes No