(4 points) Albers Company manufactures snow plows. Because its managers all have engineering backgrounds, they prefer nonfinancial information for their decision-making models. Therefore, they require the accountants gather data to assist in the examination of nonfinancial results of operations. The following information relates to the manufacture of a snowplow 2015 5600 2014 Units produced and sold 6800 Direct manufacture labor 136,000 hours Direct materials used (tons) 29,000 115,200 Direct labor cost per hour $21 24,400 $22 $443 Direct material cost per ton $431 What is the partial productivity for direct materials for 2015? 0.234 ..230 4.357 55.079