Paulshron Enterprises (PE) makes three different types of high-end air conditioners: the ceiling type (A1X), the cassette type (A2X), and the wall-mounted type (A3X). The data provided below relates to the three types of the air conditioners for the current year: (A1X) (A2X) (A3X) Annual production and sales (units) 450 375 500 Selling price per unit, R 36 000 45 000 50 000 Direct labour per unit, minutes 180 120 90 Direct material cost per unit, R 8 000 6 550 8 400 Actual overhead cost per unit, R 7 100 5 300 4 400 Total direct labour cost is R3 000 per hour. REQUIRED: (6 marks) 3.2. Calculate the current multifactor productivity of Paulshron Enterprises (show all calculations and round off answer to two decimal places). (8 marks)