TF Ltd makes hand-crafted furniture for sale in its retail stores.

TF Ltd has recently installed anew assembly process.

With this new system, production has increased to 98 pieces of furniture per day from the previous 80 pieces per day.

The number of defective items produced has dropped from 4 pieces per day to 3 per day.

The production facility operates strictly eight hours per day.

Evaluate the change in productivity for TF Ltd using the new assembly process