Davis Company Produced 216,000 Sport Jackets During 2015 and 540,000

Davis Company produced 216,000 sport jackets during 2015 and 540,000 direct manufacturing labor-hours were used at $2 per hour. The conversion costs were $1.20 per jackets produced.
What is the direct manufacturing labor partial productivity for Davis Company?

A) 0.40 unit per direct manufacturing labor-hour
B) 0.60 unit per direct manufacturing labor-hour
C) 2.50 unit per direct manufacturing labor-hour
D) 1.00 unit per direct manufacturing labor-hour