Pisa company acquired 75 percent of siena company on january 1, 2003 at book value. during 2003, siena purchased inventory for $35,000 and sold it to pisa for $50,000. of this amount, pisa reported $20,000 in ending inventory in 2003 and later sold it in 2004. in 2004, pisa sold inventory it had purchased for $40,000 to siena for $60,000. siena sold $45,000 of this inventory in 2004. in 2004, pisa reported stand-alone income of $760,000 and siena reported total net income of $105,000.

Aproperty title search firm is contemplating using online software to increase its search productivity. currently an average of 40 minutes is needed to do a title search. the researcher cost is $2 per minute. clients are charged a fee of $400. company a's software would reduce the average search time by 10 minutes, at a cost of $3.50 per search. company b's software would reduce the average search time by 12 minutes at a cost of $3.60 per search. which option would have the higher productivity in terms of revenue per dollar of input?