White Tiger Electronics produces CD players using an automated assembly line process. The standard cost of CD players is $151 per unit? (labor $26, materials $71, overhead $54) Sales price is $275 per unit.

a) To achieve a 14 percent multifactor productivity improvement by reducing labor costs? only, one needs to reduce the labor cost by _____ percent

b) To achieve a 14 percent multifactor productivity improvement by reducing overhead costs? only, one needs to reduce the labor cost by _____ percent