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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) Year 2 9,500 9,600 11,300 Year 1 8,500 7,200 9,300 Required: a. Compute the partial productivity measures for labor for year 1 and year 2. b. Compute the partial productivity measures for material for year 1 and year 2. C-1. Have the efficiency improvement programs resulted in greater labor productivity? c-2. Have the efficiency improvement programs resulted in greater material productivity? Complete this question by entering your answers in the tabs below. Reg A Req B Reg C1 Reg C2 Compute the partial productivity measures for labor for year 1 and year 2. (Round your answers to 3 decimal places.) Year Partial Labor Productivity Year 1 Year 2 Complete this question by entering your answers in the tabs below. Req A Reg B Req ci Req C2 Compute the partial productivity measures for material for year 1 and year 2. (Round your answers to 3 decimal places.) Year Partial Material Productivity Year 1 Year 2 Complete this question by entering your answers in the tabs below. Reg A Reg B Reg C1 Reg C2 Have the efficiency improvement programs resulted in greater labor productivity? Yes ONO Complete this question by entering your answers in the tabs below. Reg A Req B Reg C1 Req C2 Have the efficiency improvement programs resulted in greater material productivity? Yes ONO