Fast Wire Incorporated manufactures a scrambling device for cellular phones. The main component of the scrambling device is a very delicate partDTV-12. DTV-12 requires careful handlings during manufacturing. Once damaged, the part must be discarded. Only skilled laborers are hired to manufacture and install DTV-12. Damages still occur, however. The following are the operating data of Fast Wire Incorporated for 2021 and 2022 relative to the insertion of DTV-12.

	2021	2022
Number of phones manufactured	611,800	781,200
Units of DTV-12 used	960,600	1,073,500
Direct labor hours for DTV-12 insertion	1,900	2,710
Total cost of DTV-12 units	$ 1,444,250	$ 2,334,250
Direct labor wage rate per hour	$ 70.00	$ 86

The partial direct labor operational productivity ratio for 2021 is:

Multiple Choice

• 251 units per DLH.

• 158 units per DLH.

• 417 units per DLH.

• 289 units per DLH.

• 322 units per DLH.