Question: The output of a process is valued at $100 per unit. The cost of labor is $50 per hour including benefits. The accounting departments provided

The output of a process is valued at $100 per unit. The cost of labor is $50 per hour including benefits. The accounting departments provided the following information about the process for the past four weeks:

The output of a process is valued at $100 per


a. Use the multifactor productivity ratio to see whether recent process improvements had any effect and, if so, when the effect was noticeable.
b. Has labor productivity changed? Use the labor productivity ratio to supports your answer.

Week 1 Week 2 Week 3 Week 4 Units Produced 1,124 13101,082 981 Labor (S) Material ($ Overhead (S 12,735 14,842 10,603 9.526 21,041 24.523 20,442 18,364 8.992 10,480 8,736 7,848

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