Broha Company Manufactured 1,500 Units of Its Only Product During

Broha Company manufactured 1,500 units of its only product during 2011.The inputs for this production are as follows:
450 pounds of Material A at a cost of $1.50 per pound
300 pounds of Material H at a cost of $2.75 per pound
300 direct labor hours at $20 per hour
The firm manufactured 1,800 units of the same product in 2010 with the following inputs:
500 pounds of Material A at a cost of $1.20 per pound
360 pounds of Material H at a cost of $2.50 per pound
400 direct labor hours at $18 per hour
In 2010,the partial financial productivity of direct labor is:

A) 0.22.
B) 0.25.
C) 4.00.
D) 4.50.
E) 5.00.