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Point Value 25 reporting various performance measures to the senior m efficiency improvement programs recently and the C productivity for bath lprogra recently and the CFO has asked you to measure and report partial anager at Cambria Chemicals, you are responsible for compiling and anagers. The company instituted many labor and materials. Data for the last two years follow: Year 2 Year 1 85.00 $ 22.00 Cost of Inputs (per gallon) Wage Rate (per hour) Total Manufacturing overhead Selling Price of Output (per gallon) $90.00 $19.00 $1,280,000 1,160,000 360.00 370.00 equired Compute the total factor productivity measures for year 1 and year 2 based on the three inputs (material, labor and overhead). 1. Comment on the results. 2. Point Value 25 4 As 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: the cost accounting manager at Cambria Chemicals, you are responsible for compiling and Year 2 Year 1 $85.00 $22.00 $ 1,280,000 $90.00 19.00 Cost of Inputs (per gallon) Wage Rate (per hour) Total Manufacturing overhead Selling Price of Output (per $ 1,160,000 $ 360.00 $ 370.00 gallon) Required: Compute the total factor productivity measures for year 1 and year 2 based on the three inputs (material, labor and overhead). 1. 2. Comment on the results Ior labor for the four locations. there factors other than efficiency that might affect the results? 1 Productivity Measures st accounting manager at Cambria rting various performanc 18-37. Partial As the cost accounting Me ambria Chemicals (CC), you are responsible for compil- (LO 18-6) e measures to the senior managers. The company insti- ffcicy improvement programs recently, and the CFO has asked you to measure tuted many t partial productivity ior both labor and materials. Data for the last two years d repor follow Year 2Year 1 Labor-hours (thousands). Gallons of output (thousands).... 10,800 8,800 10,000 7,600