The Cuperoid Company Provides the Following Data What Is the Partial Operational Productivity Measure for Materials for

question 39

Multiple Choice

The Cuperoid Company provides the following data: $\begin{array} { l }&2018&2019\\\text { Output (units) } & 14,000 & 15,900 \\\\\text { Input quantities: } & & \\\text { Materials (pounds) } & 4,350 & 4,985\\\\\text { Input prices: }\\\text { Materials (per pound) }&\$4&\$5\end{array}$
What is the partial operational productivity measure for materials for 2018? (Round the answer to two decimal places.)

• A)3.22
• B)3.19
• C)3.66
• D)2.81

---

Definitions:

Variable Cost

Costs that change in proportion to the good or service that a business produces.

Inventory

The total amount of goods and materials held by a company for the purpose of resale or production.

Default Percent

The percentage of loans or debts that are not paid back in accordance with the terms agreed upon by borrowers and lenders.

Variable Cost

A cost that varies with the level of output or sales, such as materials and labor costs.