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:$(8$ points$)$Table $1-1$CURRENT PROCESSNEW PROCESSOUTPUT $($UNITS $/$ HOUR$)200300$NUMBER OF WORKERS$1014$MATERIAL COST $/$ HOUR$$120$$$150$ 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. a$)$ Use the information provided in Table $1\mathrm{.}1.$ What is the multifactor productivity of the current process? b$)$ Use the information provided in Table $1\mathrm{.}1.$ What is the multifactor productivity of the new process? c$)$ Use the information provided in Table $1\mathrm{.}1.$ Based on your productivity calculations, what decision should you make?