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. Round calculations to 2 significant digits.

	2018			2019
Number of phones manufactured		600,000			780,000
Units of DTV-12 used		960,000			1,072,500
Direct labor hours for DTV-12 insertion		1,800			2,600
Total cost of DTV-12 units	$	1,443,750		$	2,333,750
Direct labor wage rate per hour	$	67		$	82

The partial direct labor financial productivity ratio for 2019 is: