A product is processed by two departments during its manufacturing in the following order: machining and assembly. In $2020,$ the company was able to practice an average selling price of $ $3\mathrm{.}22/$unit$.$ In $2021,$ due to competition, it was forced to practice an average sale price of $ $2\mathrm{.}85/$unit$.$ The following data refer to the product: Year Department Production Raw material $($$$/$unit$)$ Labor $($hours$/$unit$)$ Labor cost $($$$/$hour$)2004$ Machining $20,0000\mathrm{.}450\mathrm{.}154\mathrm{.}16$ Assembly $18,5000\mathrm{.}050\mathrm{.}085\mathrm{.}122005$ Machining $23,6000\mathrm{.}420\mathrm{.}124\mathrm{.}50$ Assembly $22,2000\mathrm{.}050\mathrm{.}065\mathrm{.}60$ a$)$ Calculate the total productivity measure and the partial measures for raw materials and labor for this company for both years. b$)$ What do these measures tell you about the company? Tip: keep in mind that output is a finished product. How would you solve this using excel?