Gutsen Communications Inc. 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 Gutsen Communications Inc. for 2018 and 2019 relative to the insertion of DTV-12.

		2018		2019
Number of phones manufactured		712,250		791,400
Units of DTV-12 used		965,700		1,082,000
Direct labor hours for DTV-12 insertion		2,750		3,645
Total cost of DTV-12 units	$	1,448,500	$	2,338,500
Direct labor wage rate per hour	$	95.50	$	120

The partial direct labor operational productivity ratio for 2018 is:

Multiple Choice

• 188 units per DLH.

• 95 units per DLH.

• 354 units per DLH.

• 226 units per DLH.

• 259 units per DLH.