Sawyer€™s, a local bakery, is worried about increased costs€”particularly energy. Last year€™s records can provide a fairly good estimate of the parameters for this year. Judy Sawyer, the owner, does not believe things have changed much, but she did invest an additional $3,000 for modifications to the bakery€™s ovens to make then more energy efficient. The modifications were supposed to make the ovens at least 15% more efficient. Sawyer has asked you to check the energy savings of the new ovens and also to look over other measures of the bakery€™s productivity to see if the modifications were beneficial.

You have the following data to workwith:

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Last Year Novw 1,500 325 18,000 2,750 1,500 350 Production (dozen) Labor (hours) Capital investment (S)5,000 Energy (BTU) 3,000