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. 2018 2019number of phones manufactured 600,000 780,000units of dtv-12 used 960,000 1,072,500direct labor hours for dtv-12 insertion 1,800 2,600total cost of dtv-12 units $1,443,750 $2,333,750direct labor wage rate per hour $67 $82the partial direct labor operational productivity ratio for 2018 is: