Question: Cunningham auto modifies 375 autos per year. The manager is interested in obtaining a measure of overall performance. He has asked to provide him with a multifactor measure of last years performance as a benchmark for future comparison. You have assembled the following data. Resource inputs were labor, 10,000 hours; 500 suspension and engine modification kits; and energy, 100,000 kilowatt hours. Average labor cost last year was $20 per hour. kits cost $1,000 each, and energy costs were $3 per kilowatt hour. What do you tell Mr. Cunningham?