White Tiger Electronics produces CD players using an automated assembly line process. The standard cost of CD players is $$$$150$ per unit$($labor$,$$$31$; $$materials$,$$$72$; and$$ overhead, $$$$47).$ The sales price is $$$$325$ per unit.

Part $2$

a$.$ To achieve a $13$ percent multifactor productivity improvement by reducing materials costs$$ only, one needs to reduce the materials cost by $27\mathrm{.}4727\mathrm{.}47$ percent. $($Enter your response as a percent rounded to two decimal$$ places.$)$