1. A production manager at a certain company is evaluating the productivity between two different months. The accounting department provided the following information about the process for the past two months. Month 1 Month 2 Production (units) Labor (hrs) Material (kg) Overhead ($) 1124 1310 254.7 296.8 21,041 24,523 8,992 10,480 The selling price is $100 per unit in month 1 and $105 per unit in month 2. The cost of labor is $50 per hour including benefits in the two months. The material cost is $2 per kg in month 1 and $2.1 per kg in month 2. a. Calculate the labor productivity for the two months. b. Calculate the total productivity for the two months. c. Calculate the percentage change in the labor and total productivity between the two months.