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		665,464		875,610
Units of DTV-12 used		961,200		1,074,500
Direct labor hours for DTV-12 insertion		2,000		2,820
Total cost of DTV-12 units	$	1,444,750	$	2,334,750
Direct labor wage rate per hour	$	73.00	$	90

The partial direct labor financial productivity ratio for 2019 is: (Round calculations to 2 significant digits.)

Multiple Choice

• 0.31.

• 0.40.

• 2.22.

• 3.45.

• 4.69.