Smiley Company has the followingresults:

Rolls of film processed 350,000

Sales revenue $1,200,000

Direct labor hours worked 5,500

Direct labor cost $47,000

If productivity is measured using the number of rolls of film processed per direct laborhour, what is the productivity of SmileyCompany?

A.

$260.87 per direct labor hour

B.

$3.43 per roll

C.

2,553% of direct labor cost

D.

63.64 rolls per direct labor hour