managerial Accounting

TB MC Qu. 16-36 Gutsen Communications Inc. manufactures a ... 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. 0:49:40 2018 2019 Number of phones manufactured 678,000 850,000 Units of DTV-12 used 963, 900 1,090, 090 Direct labor hours for DTV-12 insertion 2,450 3, 315 Total cost of DTV-12 units $1, 447,000 $2, 337,000 Direct labor wage rate per hour 86.50 $ 108 The partial operational productivity ratio of DTV-12 in 2019 is: (Round calculations to 2 significant digits.) Multiple Choice 4 01 6 Next >