Gibson's Bodywork does automotive collision work. An insurance agency has determined that the standard time to replace a fender is $8$ hours $($i$.$e$.,$ "standard output" $=0\mathrm{.}125$ fenders per hour$)$ and is willing to pay Gibson $$100$ per hour for labor $($parts and supplies are billed separately$).$ Gibson pays its workers $$80$ per hour. Suppose Gibson's workers take $3$ hours to replace a fender.

a$.$ Gibson's labor hour efficiency is

$\%.($Enter your response rounded to two decimal places.$)$

Given Gibson's labor costs, the company make money on the job.

b$.$ Gibson's labor hour efficiency has to be $\%$ for Gibson to break even on the job. $($Enter your response rounded to two decimal places.$)$