White Tiger Electronics produces CD players using an automated assembly line process. The standard cost of CD players is $145 per unit (labor, $29; materials, $68; and overhead, $48). The sales price is $300 per unit. Part 2

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

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

C. To achieve a 14 percent multifactor productivity improvement by reducing overhead costs only, one needs to reduce the overhead cost by enter your response here percent.