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 Direct labor hours for DTV-12 insertion Units of DTV-12 used Total cost of DTV-12 units Direct labor wage rate per hour The partial direct labor financial productivity ratio for 2022 is: Multiple Choice 0.32. 2021 628,796 960,600 1,900 $ 1,444,250 $ 70.00 2022 827,363 1,073,500 2,710 $ 2,334,250 $ 86