Mt Pilbara Bicycles Company Manufactures Mountain Bikes Required:
A

Mt Pilbara Bicycles Company manufactures mountain bikes.Because its managers all have engineering backgrounds,they prefer non-financial information for their decision-making models.Therefore,they require the accountants gather data to assist in the examination of non-financial results of operations.The following information relates to the manufacture of the bicycles:
$$\begin{array} { l r r } & 2017 & 2018 \\\text { Units produced and sold } & 6800 & 5600 \\\text { Direct manufacture labour-hours } & 68000 & 57600 \\\text { Direct materials used (tonnes) } & 14500 & 12200 \\\text { Direct manufacture cost per hour } & \$ 21 & \$ 22 \\\text { Direct materials cost per tonne } & \$ 431 & \$ 443\end{array}$$
Required:
a.What is the partial productivity for direct materials for each year?
b.What is the partial productivity for direct manufacturing labour for each year?
c.What is the total factor productivity for each year?
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