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 9,000 10,000 10,800 Year 1 8,000 7,600 8,800 From the accounting records, you also gather the following information for the two years. Cost of inputs (per gallon) Wage rate (per hour) Total manufacturing overhead Selling price of output (per gallon) Year 2 $ 85 $ 22 $1,280,000 $ 360 Year 1 $ 90 $ 19 $1,160,000 $ 370 Required: a. Compute the total factor productivity measures for year 1 and year 2 based on the three inputs (material, labor, and overhead). (Round your answers to 3 decimal places.) Answer is complete but not entirely correct. Year 2 25.792 X Year 1 29.880 % Total factor productivity