Davis Company produced 216,000 sport jackets during 2015 and 540,000 direct manufacturing labor-hours were used at $2 per hour. The conversion costs were $1.20 per jackets produced. What is the direct manufacturing labor partial productivity for Davis Company? O A. 1.00 unit per direct manufacturing labor-hour O B. 0.40 unit per direct manufacturing labor-hour O C. 2.50 unit per direct manufacturing labor-hour O D. 0.60 unit per direct manufacturing labor-hour