Gutsen Communications Inc. 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 Gutsen Communications Inc. for 2018 and 2019 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 2018 2019 831,109 1,093,565 964,200 1,079,500 2,500 3,370 $1,447,250 $2,337,250 $ 88.00 $ 110 The partial direct labor financial productivity ratio for 2019 is: (Round calculations to 2 significant digits.) Multiple Choice O O O O O