White Tiger Electronics produces CD players, using an automated assembly line process. The standard cost of CD players is $143 per unit (labor, $27; materials, $69; and overhead, $47). The sales prices 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.

b. To achieve a 14 percent multifactor productivity improvement by reducing labor costs only, one needs to reduce the materials cost by ____ percent.

c. To achieve a 14 percent multifactor productivity improvement by reducing overhead costs only, one needs to reduce the materials cost by ____ percent.