Abc manufacture produces 100 widgets per hour at the cost of $20 per unit. if deployment of some of the lean and tps principles would result in 20% output increase, and cost improvement of 10%, the productivity improvement at abc would be about

a) 35%
b) 7.5 %
c) 50%
d) 75%
e) 45%

Agovernment receives a gift of cash and investments with a fair value of $200,000. the donor specified that the earnings from the gift must be used to beautify city-owned parks and the principal must be re-invested. the $200,000 gift should be accounted for in which of the following funds? a) general fund b) private-purpose trust fund c) agency fund d) permanent fund