1.ABC Manufacturing has implemented several programs to improve its productivity. They have asked you to evaluate the firm's productivity by comparing this year's performance with last years. The following data areavailable:

Last Year

This Year

Output

10,500 units

12,100 units

Labor Hours

12,000

13,200

Utilities

$7,600

$8,250

Capital

$83,000

$88,000

Has ABC Manufacturing improved its productivity during the past year?