K White Tiger Electronics produces CD players using an automated assembly line process. The standard cost or $,$ layers is $$155$ per unit $($labor$,$ $$28$; materials, $$73$; and overhead, $$54).$ The sales price is $$300$ per unit.

b$.$ To achieve a $13$ percent multifactor productivity improvement by reducing labor costs only, one needs to reduce the labor cost by $64\mathrm{.}32$ percent. $($Enter your response as a percent rounded to two decimal places.$)$

c$.$ To achieve a $13$ percent multifactor productivity improvement by reducing overhead costs only, one needs to reduce the overhead cost by percent. $($Enter your response as a percent rounded to two decimal places.$)$