Q. Munson Performance Auto, Inc., modifies 375 autos per year. Manager, Adam Munson, is interested in obtaining a measure of overall performance. He has asked you to give him with a multifactor measure of last year's performance as a benchmark for future comparison. You have assembled subsequent data. Resource inputs were labour, 10,000 hours; 500 suspension also engine modification kits; also energy, 100,000 kilowatt-hours. Average labour cost last year was $20 per hour, kits cost %1,000 every also energy costs were $3 per kilowatt-hour. Elucidate what do you tell Mr. Munson?