Consider an office for processing tax returns. The table below shows the distribution of tax returns processed per hour as the office employs certified public accountants (CPA). CPAs Tax Returns Processed/hour Marginal Product of CPAs Average Product of CPAs 1 0.2 2 1.0 3 2.4 4 2.8 5 3.0 6 2.7 Complete the table and explain the movement of the marginal and average product curves with a suitable diagram. Also comment on condition for production efficiency and returns of CPAs.