Cunningham Performance Auto, Inc., modifies 450 autos per year. The manager, Peter Cunningham, is interested in obtaining a measure of overall performance. He has asked you to provide him with a multifactor measure of last year’s performance as a benchmark for future comparison. You have assembled the following data. Resource inputs were: 10,200 hours; 540 suspension and engine modification kits; and energy, 120,000 kilowatt-hours. Average labor cost last year was $20 per hour, kits cost $1,000 each, and energy costs were $4 per kilowatt-hour.