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 Total cost of DTV-12 units Direct labor hours for DTV-12 insertion Direct labor wage rate per hour s 2018 714,000 2019 910,000 965,700 1,000,000 3,645 2,750 $1,448,500 $2,338,500 95.50 $ 120 The partial operational productivity ratio of DTV-12 in 2019 is: (Round calculations to 2 significant digits.)