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Gutsen Communications Inc The Partial Direct Labor Operational Productivity Ratio for 2018 Is

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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. Round calculations to nearest whole number. 20182019 Number of phones manufactured 600,000780,000 Units of DTV-12 used 960,0001,072,500 Direct labor hours for DTV-12 insertion 1,8002,600 Total cost of DTV-12 units $1,443,750$2,333,750 Direct labor wage rate per hour $67$82\begin{array}{lrr} & {2018} &{2019} \\\text { Number of phones manufactured } & 600,000 & 780,000 \\\text { Units of DTV-12 used } & 960,000 & 1,072,500 \\\text { Direct labor hours for DTV-12 insertion } & 1,800 & 2,600 \\\text { Total cost of DTV-12 units } & \$ 1,443,750 & \$ 2,333,750\\\text { Direct labor wage rate per hour }&\$67&\$82\end{array} The partial direct labor operational productivity ratio for 2018 is:


Definitions:

Fertilizer

A chemical or natural substance added to soil or land to increase its fertility and enhance plant growth.

Location

A particular place or position often identified by specific coordinates or an address.

Levels

Refers to the different stages, degrees, or categories in a hierarchical structure or system.

Fertilizer

A chemical or natural substance added to soil or land to increase its fertility and promote plant growth.

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