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The following information is for the Wetherby Company.
2019 2018
Units manufactured 60,000 54,000
Units of materials used 144,000 124,000
Number of labor hours used 200,000 180,000
Cost of materials per unit $ 40 $ 38
Direct labor wage rate per hour $ 50 $ 44
Required:
Question a. Calculate the partial productivity for material in 2018
Question b. Calculate to partial productivity for labor in 2019
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