Fast Wire Incorporated manufactures a scrambling device for cellular phones. The main component of the scrambling device is a very delicate part-DTV-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 Number of phones manufactured Units of DTV-12 used Direct labor hours for DTV-12 insertion. Total cost of DTV-12 units Direct labor wage rate per hour The partial direct labor operational productivity ratio for 2021 is: 2021 2022 604,950 780,600 960,300 1,850 $ 1,444,000 $ 68.50 1,073,000 2,655 $ 2,334,000 $ 84.