Information About Rigel Corporation Is as Follows What Is the Materials Productivity Ratio for 2019? (Round the (units)

Information about Rigel Corporation is as follows: $\begin{array}{lcr}&2018&2019\\\text { Output (units) } & 168,000 & 185,000 \\\text { Selling price per unit } & \$ 32 & \$ 35\\\\\text { Input quantities: }\\\text { Materials (pounds) }&8,000&8,200\\\text { Labor (hours) }&5,050&6,000\\\\\text { Input prices: }\\\text { Materials (per pound) }&\$6.50&\$7.50\\\text { Labor (per hour) }&\$8.00&\$9.50\end{array}$ What is the materials productivity ratio for 2019? (Round the answer to two decimal places.)

A) 33.27
B) 22.56
C) 30.83
D) 36.63