1. Peter Keller collected the following data for a process over two consecutive years. What can you say about performance?

2018 2019

Number pf units made 1000 1,200

Selling price $100 $100

Raw materials used 5,100 kg 5,800kg

Cost of raw materials $20,500 $25,500

Hours worked 4,300 4500

Direct labor costs $52,000 $58,000

Energy used 10,000 kwh 14,000 kwh

Energy cost $1000 $1,500

Other costs $10,000 $10,000