Easy Electronics produces CD players using an automatedassembly line process. The standard cost of CD players is$139 per unit (labor, $28; materials, $66; and overhead, $45).The sales price is $275 per unit. a. To achieve a 12 percent multifactor productivity improve-ment by reducing materials costs only, by what percent-age must these costs be reduced?b. To achieve a 12 percent multifactor productivity improve-ment by reducing labor costs only, by what percentagemust these costs be reduced?c. To achieve a 12 percent multifactor productivity improve-ment by reducing overhead costs only, by what percent-age must these costs be reduced?

Practical Management Science
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ISBN:9781337406659
Author:WINSTON, Wayne L.
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Easy Electronics produces CD players using an automated
assembly line process. The standard cost of CD players is
$139 per unit (labor, $28; materials, $66; and overhead, $45).
The sales price is $275 per unit.

a. To achieve a 12 percent multifactor productivity improve-
ment by reducing materials costs only, by what percent-
age must these costs be reduced?
b. To achieve a 12 percent multifactor productivity improve-
ment by reducing labor costs only, by what percentage
must these costs be reduced?
c. To achieve a 12 percent multifactor productivity improve-
ment by reducing overhead costs only, by what percent-
age must these costs be reduced?

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