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 Units of DTV-12 used Direct labor hours for DTV-12 insertion Total cost of DTV-12 units Direct labor wage rate per hour 618,000 781,800 936,364 1,074,000 1,950 2,765 $1,444,500 $2,334,500 71.50 $ 88 The partial operational productivity ratio of DTV-12 in 2018 is: (Round calculations to 2 significant digits.) Multiple Choice 0.66 per unit. 0.76 per unit. 1.95 per unit. 3.03 per unit. 3.36 per unit