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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:

Intellectual Intelligence (IQ)

A measure of a person's cognitive abilities, including problem-solving, reasoning, and understanding complex ideas.

Empirical Research

The collection and analysis of data through observation or experiment to test hypotheses or theories.

Bench Strength

The depth of competence and readiness of employees to fill new or vacated positions within an organization.

Demographic Changes

Alterations in the statistical characteristics of populations over time, such as age, race, gender, or income distribution, which can impact societal structures and organizational strategies.

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