Sojourn Enterprises Has Provided the Following Information for Last Year

Multiple Choice

Sojourn Enterprises has provided the following information for last year:
$$\begin{array} { l r r } \text { Material costs } & \$ 225,000 \\\text { Labor hours } & \$ 85,000 & \\\text { Overhead costs } & \$ 311,000 \\\text { Product produced } & 32,000 & \text { @ selling price of \$22/each }\end{array}$$
The total factor productivity measure is:

A) 1.003.
B) 1.134.
C) 0.882.
D) 0.362.