The Cuperoid Company provides the following data:

	2018	2019
Output (units)	14,000	15,900
Input quantities:
Materials (pounds)	4,350	4,985
Input prices:
Materials (per pound)	$4.00	$5.00

What is the partial operational productivity measure for materials for 2018? (Round the answer to two decimal places.)

a.3.19

b.3.22

c.2.81

d.3.66