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:

	Year 2	Year 1
Gallons input (thousands)	9,000	8,000
Labor-hours (thousands)	9,800	7,400
Gallons of output (thousands)	10,800	8,800

Required:

a. Compute the partial productivity measures for labor for year 1 and year 2. (Round your answers to 3 decimal places.)

b. Compute the partial productivity measures for material for year 1 and year 2. (Round your answers to 3 decimal places.)

c-1. Have the efficiency improvement programs resulted in greater labor productivity?

	Yes
	No

c-2. Have the efficiency improvement programs resulted in greater material productivity?

	Yes
	No

Partial Material Productivity Year Year 1 Year 2 Partial Labor Productivity Year Year 1 Year 2