Question 1 (Total 20 marks) Tommy is the operations manager of ABC Co. Ltd. making leather soccer balls for children, and with recent trend of cost increase, he wishes to look into the productivity of his company. He would like to know if his company is having a 5% increase in productivity in order to be qualified for a productivity improvement bonus. Please see the annual figures below: Year 2018/19 Year 2019/20 Unit Produced 5,000,000 5,000,000 Labour (hours) 900,000 810,000 100,000,000 110,000,000 Capital Invested ($) Materials (Ton) 2,400 2,280 The details of the various cost items are: $40 per labour hour and $18 per kg of materials. While for the capital expense, it is at 0.9% per month of capital investment 1(d) What other factors and risks the boss should consider beyond the cost implications? Please discuss three of them. (6 marks)