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 708,000 900,000 965,400 1,000,000 2,700 3,590 $1,448,250 $2,338,250 $ 94.00 $ 118 The partial operational productivity ratio of DTV-12 in 2019 15 (Round calculations to 2 significant digits.) Multiple Choice O 0.80 por unit 0.90 per unit 209 per unit 317 per unit 3.50 per unit