The Abco Company manufactures electrical assemblies. The current process uses $10$ workers and produces $200$

units per hour. You are considering changing the process with new assembly methods that increase output to $300$

units per hour, but will require $14$ workers. Particulars are as follows:

Workers are paid at a rate of $$10$ per hour, and overhead is charged at $140\%($or $1\mathrm{.}4$ times$)$ labor costs. Finished

switches sell for $$20/$ unit.

Based on your productivity calculations, what decision should you make?