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The following information is for the Wetherby Company. 2019 2018 Units manufactured 60,000 54,000 Units of materials used 144,000 124,000 Number of labor hours used

The following information is for the Wetherby Company.

2019 2018 Units manufactured 60,000 54,000 Units of materials used 144,000 124,000 Number of labor hours used 200,000 180,000 Cost of materials per unit $ 40 $ 38 Direct labor wage rate per hour $ 50 $ 44

Required:

a. Calculate the partial productivity for material in 2018

b. Calculate to partial productivity for labor in 2019

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