Maths focus: productivity ratios by Dawn Weeden - The Solution

(a) 5 employees x 7 hours x 5 days x 13 weeks = 2,275 hours for the period

£59,150 / 2,275 hours = £26.00 per labour hour

(b) 10 hours x 6 days x 13 weeks = 780 hours for the period

£15,600 / 780 hours = £20.00 per machine hour