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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

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 845,454 1,112,440
Units of DTV-12 used 964,500 1,080,000
Direct labor hours for DTV-12 insertion 2,550 3,425
Total cost of DTV-12 units $ 1,447,500 $ 2,337,500
Direct labor wage rate per hour $ 89.50 $ 112

The partial direct labor financial productivity ratio for 2022 is:

Multiple Choice

0.26.

0.33.

1.86.

2.90.

3.95.

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