Sarahs Flowers earned $1,800,000 during year 1 using 12 employees. During year 2, the firm reduced revenues to $1,440,000 and reduced the staff to nine employees.

a. Determine the revenue per employee for each year.

	Revenue Per Employee
20Y1	$
20Y2	$

b. The decline in revenue was the decline in the number of employees; thus, the revenue per employee between the two years.