labor productivity ratio

labor productivity ratio

The output of a process is valued at $100 per unit. The cost of labor is $50 per hour including benefits. The accounting department provided the following information about the process for the past four weeks:
Week 1
Week 2
Week 3
Week 4
Units Produced
1,124
1,310
1,092
981
Labor ($)
12,735
14,842
10,603
9,526
Material ($)
21,041
24,523
20,442
18,364
Overhead ($)
8,992
10,480
8,736
7,848
Use the multifactor productivity ratio to see whether recent process improvements had any effect and, if so, when the effect was noticeable.
Has labor productivity changed? Use the labor productivity ratio to support your answer.