Cunningham Performance Auto Inc. modifies 450 autos per year.The manager Peter C

Cunningham Performance Auto Inc. modifies 450 autos per year.The manager Peter Cunningham is interested in obtaining a measureof overall performance. He has asked you to provide him with amultifactor measure of last years performance as a benchmark forfuture comparison. You have assembled the following data. Resourceinputs were: 10200 hours; 540 suspension and engine modificationkits; and energy 120000 kilowatt-hours. Average labor cost lastyear was $20 per hour kits cost $1000 each and energy costs were$4 per kilowatt-hour.