Larry's auto body repair shop had revenues that averaged $60,000 per week in april and $50,000 per week in may. during both months, the shop employed six full‐time (40 hours/week) workers. in april the firm also had four part‐time workers working 25 hours per week but in may there were only 2 part‐time workers and they only worked 10 hours per week. what is the percentage change in labor productivity from april to may for larry's auto body repair?

(a) -20.00%
(b) -15.82%
(c) 8.95%
(d) 2.3%
(e) -25.00%

Kinc. has provided the following data for the month of may: inventories: beginning ending work in process $ 17,000 $ 12,000 finished goods $ 46,000 $ 50,000 additional information: direct materials $ 57,000 direct labor cost $ 87,000 manufacturing overhead cost incurred $ 63,000 manufacturing overhead cost applied to work in process $ 61,000 any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. the adjusted cost of goods sold that appears on the income statement for may is: