The following information was provided by the production man…

The following information was provided by the production manager: Cost Last year This year Production (unit)     15,000 16,000 Labor (hours) 15 $ / hour 2,000 2,350 Material (pounds) 160 $ / pound 195 210 Energy (BTU) 2.5 $ / BTU 20,000 21,000 Given the above information, what is last year and this year’s multi-factor productivity rate?