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		601,794		782,332
Units of DTV-12 used		960,600		1,073,500
Direct labor hours for DTV-12 insertion		1,800		2,710
Total cost of DTV-12 units	$	1,444,250	$	2,334,250
Direct labor wage rate per hour	$	67.00	$	86

The partial direct labor financial productivity ratio for 2018 is: (Round calculations to 2 significant digits.)

Multiple Choice

• 4.10.

• 4.86.

• 2.05.

• 2.43.

• 4.99.