In 2021, the company as described in part a) leased one car for each sales person at a cost of $4,000 per month and paid an average compensation of $20 per hour. In 2022, the leasing cost went up by 10% per car per month and the average compensation was $22 per hour for the first 160 hours during any month with $33 per hour for additional (overtime) hours during any month. 

Find the multi-factor productivity for each year and the percent change in multi-factor productivity.