Aparcel delivery company delivered 103,000 packages last year, when its average employment was 84 drivers. this year the firm handled 112,000 deliveries with 96 drivers. what was the percentage change in productivity over the past two years? (negative value should be indicated by a minus sign. round your intermediate calculations and final answer to 2 decimal places.)

Direct materials (4.2 x $15) $ 63direct labor ($12 x 17.5) $210manufacturing overhead ($2.40 x 17.5) $42total job cost $ 315dougan, inc. allocates overhead based on a predetermined overhead rate of $2.40 per direct labor hour. employees are paid $12.00 per hour. job 24 requires 4.2 pounds of direct materials at a cost of $15.00 per pound. employees worked a total of 17.5 hours to complete the job. actual manufacturing overhead costs totaled $80,000 for the year for the company. how much is the cost of job 24?