White Tiger Electronics produces CD players using an automated assembly line process. The standard cost of CD players is $158 per unit (labor, \$31; materials, \$74; and overhead, \$53). The sales price is $275 per unit. a. To achieve a 13 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.) b. To achieve a 13 percent multifactor productivity improvement by reducing labor costs only, one needs to reduce the labor cost by percent. (Entor your response as a percent rounded to two decimal places.)