Gutsen Communications Inc

Multiple Choice

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 handling 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 2010 and 2011 relative to the insertion of DTV-12.Round calculations to two significant digits.
The partial direct labor financial productivity ratio for 2011 is:

A) 0.33.
B) 0.42.
C) 2.35.
D) 3.66.
E) 4.98.