White Tiger Electronics produces $CD$ players using an automated assembly line process. The standard cost of $CD$ players is $$153$ per unit $($labor$,$ $$32$; materials, $$72$; and overhead, $$49).$ The sales price is $$275$ per unit.

a$.$ To achieve a $14$ percent multifactor productivity improvement by reducing materials costs only, one needs to reduce the materials cost by percent. $($Enter your response as a percent rounded to two decimal places.$)$