The accountants of XYZ Company gathered data to assist in the examination of non-financial results of operations.The following data relates to the manufacture of its main product:

20182019

Units produced and sold6,000 units4,680 units

Direct labor hours5,000 hours4,800 hours

Direct materials used12,000 yards10,400 yards

Cost per direct labor hourP24P26

Cost per yard of materialP10P12

Required:

1.What is the partial productivity for direct manufacturing for

labor for 2018?

2.What is the partial productivity for direct materials for 2019?

3.What is the total productivity in 2018?