Cabramurra Tools Company Has Been Unhappy with the Financial Accounting

Cabramurra Tools Company has been unhappy with the financial accounting variances that its cost accounting system has been producing because its managers believe that there is more to evaluating an operation than just examining accounting numbers.Therefore,it has started gathering data to assist in the examination of non-financial results of operations.The following information relates to the manufacture of remote control units for televisions,radios and stereo components:
$$\begin{array} { l r r } & 2017 & 2018 \\\text { Remote control units produced and sold } & 80000 & 100000 \\\text { Direct manufacture labour-hours } & 12000 & 13200 \\\text { Direct materials used (sets) } & 80600 & 100500 \\\text { Direct manufacture cost per hour } & \$ 18 & \$ 20 \\\text { Direct materials cost per set } & \$ 31 & \$ 32\end{array}$$
Required:
a.What is the partial productivity of direct materials for each year?
b.What is the partial productivity of direct manufacturing labour for each year?
c.Did each area improve between 2017 and 2018? Explain.
d.What will be the projected direct material and labour needs for 2019 if remote control units increase by 12 000 units,assuming Cabramurra Tools Company applies the constant returns to scale technology?
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