As the cost accounting manager at Cambria Chemicals (CC), you are responsible for compiling and reporting various performance measures to the senior managers. The company instituted many efficiency improvement programs recently, and the CFO has asked you to measure and report partial productivity for both labor and materials. Data for the last two years follow: Gallons input (thousands) Labor-hours (thousands) Gallons of output (thousands) Year 2 10,500 9,300 12,300 Year 1 9,500 6,900 10,300 C-1. Have the efficiency improvement programs resulted in greater labor productivity? Yes No C-2. Have the efficiency improvement programs resulted in greater materi productivity? Yes No