Information about Beagle Corporation is as follows:

	2018	2019
Output (units)	59,000	63,000
Selling price per unit	$32.00	$36.00
Input quantities:
Materials (pounds)	3,100	3,500
Labor (hours)	1,800	1,925
Input prices:
Materials (per pound)	$8.00	$ 9.50
Labor (per hour)	9.00	10.00

What is the materials productivity ratio for 2018? (Round the answer to two decimal places.)

a.32.73

b.19.03

c.18.00

d.16.86