Lake Company manufactures small boats. Because its managers all have engineering backgrounds, they ...

Lake Company manufactures small boats. Because its managers all have engineering backgrounds, they prefer nonfinancial information for their decision-making models. Therefore, they require the accountants gather data to assist in the examination of nonfinancial results of operations. The following information relates to the manufacture of a small boat.

   Year 1   Year 2
Units produced and sold   1,700   1,500
Direct manufacture labour-hours    35,000   32,000
Direct materials used (tonnes)    7,000    6,400
Direct manufacture cost per hour    $42   $44
Direct materials cost per tonne    $700    $720

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?