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Gutsen Communications Inc The Partial Direct Labor Financial 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 2 significant digits. 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 financial productivity ratio for 2018 is:


Definitions:

Extinction

In psychology, the gradual weakening and disappearance of a conditioned response when the conditioned stimulus is repeatedly presented without the unconditioned stimulus.

Discrimination

Discriminatory actions or attitudes against people belonging to distinct categories, mainly due to factors like ethnicity, age, or sexual orientation.

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus, famously demonstrated by Ivan Pavlov's experiments with dogs.

Conditioned Stimulus (CS)

A stimulus that was neutral but becomes able to provoke a conditioned response after being paired with an unconditioned stimulus.

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