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17) Martin Manufacturing has implemented several programs to improve its productivity. They have asked you to evaluate the firm's productivity by comparing this year's performance with last year's. The following data are available: Output Labor Hours Last Year 10,400 units 12,100 $7,400 $82,500 This Year 12,100 units 13,250 $8,200 $87,000 Utilities Capital Has Martin Manufacturing improved its productivity during the past year? Pct. Change Change Resource Last Year This Year Labor Utilities Capital