Davis Company produced 189,000 sport jackets during 2015 and 540,000 direct manufacturing labor-hours were used at $ 3.00 per hour. The conversion costs were $ 1.40 per jackets produced.

What is the direct manufacturing labor partial productivity for Davis? Company?

A. 0.47 unit per direct manufacturing labor-hour

B. 0.35 unit per direct manufacturing labor-hour

C. 1.00 unit per direct manufacturing labor-hour

D. 2.86 unit per direct manufacturing labor-hour