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. 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 708,000 965,400 2,700 $1,448,250 $2,338,250 $ 94.00 $ 2019 900,000 1,000,000 3,590 118 The partial operational productivity ratio of DTV-12 in 2019 is: (Round calculations to 2 significant digits.) Multiple Choice 0.80 per unit. 0.90 per unit. 2.09 per unit. 3.17 per unit. 3.50 per unit