V EX 12-28 Revenue per employee Superior Cleaning Services, LLC, provides cleaning services for office buildings. The firm has 10 members in the LLC, which did not change between 2016 and 2017. During 2017, the business terminated two commercial contracts. The following revenue and employee information is provided: 2017 2016 Revenues (in thousands) $16,200 $18,400 Number of employees (excluding members) 150 200 a. For 2017 and 2016, determine the revenue per employee (excluding members). b. Interpret the trend between the two years