Problem $1$: $(16$ Points$)$

The following table shows data on the average number of customers processed by several bank service units each day. The hourly wage rate is $$25,$ the overhead rate is $1\mathrm{.}0$ times labor cost, and material cost is $$5$ per customer.

Unit Employees Customers Processed$/$Day

A $436$

B $540$

C $860$

D $320$

$($a$)$ Compute the labor productivity for each unit $($Unit A$,$ B$,$ C$,$ and D$)$