What factors had the greatest affect on the change how


Various financial data for SunPath Manufacturing for 2015 & 2016 follow

1. What is the percent change in SunPath's total productivity between 2015 and 2016?

2. What factors had the greatest affect on the change? (your answer should be supported with data)

3. How might you address any issues and increase productivity?



2015 2016

Sales $300,000 $330,000


Labor $40,000 $43,000


Raw Materials $45,000 $51,000


Energy $10,000 $9,000


Capital Employed $250,000 $262,000


Other $2,000 $6,000

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Financial Management: What factors had the greatest affect on the change how
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