The following table shows data on the average number of customers processed by several bank service units each day. The hourly wage rate is $15, the overhead rate is 1.2times labor cost, and material cost is $5 per customer.

Unit	Employees	Customers Processed / Day
A	5	38
B	6	44
C	5	56
D	3	31

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a. Compute the labor productivity and the multifactor productivity for each unit. Use an eight-hour day for multifactor productivity.

b. Suppose a new, more standardized procedure is to be introduced that will enable each employee to process one additional customer per day. Compute the expected labor and multifactor productivity rates for each unit.