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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

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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) Yaar 2 10,800 8,700 12,600 Yoar 1 9,800 6,300 10,600 From the accounting records, you also gather the following information for the two years. Cost of inputs (per gallon) wage rato (per hour) Total manufacturing overhead Selling price of output (per gallon) Year 2 5 77 $ 24 $1,380,000 380 Year 1 5 BE $ 18 $1,170,000 5 385 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.) Year Year 1 Total factor productivity

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