Question 3: A company has introduced a process improvement that reduces processing time for each unit, so that output is increased by 25% with less material, but one additional worker is required. Under the old process, five workers could produce 60 units per hour. Labour costs are $12/ hour, and material input was previously $16/ unit. For the new process, material is now $10/ unit. Overhead is charged at 1.6 times direct labour cost. Finished units sell for $31 each. What increase in productivity is associated with the process improvement