Eye of the Beholder Company Had the Following Results If Productivity Is Computed Using a Physical Measure, Productivity Is

Eye Of The Beholder Company had the following results: $\begin{array}{ll}\text { Rolls of film processed } & 350,000 \\\text { Sales revenue } & \$ 1,200,000 \\\text { Direct-labor hours worked } & 4,600 \\\text { Direct labor cost } & \$ 47,000\end{array}$ If productivity is computed using a physical measure, productivity is:

A) 2,553% of direct labor cost
B) $3.43 per roll
C) 76.09 rolls per direct labor hour
D) $260.87 per direct labor hour