managerial Accounting

Fast Wire Incorporated 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 date of Fast Wire Incorporated for 2021 and 2022 relative to the insertion of DTV-12. 07:01 2021 2022 Number of phones manufactured 769, 192 1, 012, 095 Units of DTV-12 used 963,000 1, 077,500 Direct labor hours for DTV-12 insertion 2,300 3, 150 Total cost of DTV-12 units $ 1, 446, 250 $ 2,336, 250 Direct labor wage rate per hour $ 82.00 $ 102 The partial direct labor financial productivity ratio for 2022 is