Boron Company Provided the Following Information What Is the Partial Productivity Ratio?
A) 1

Boron Company provided the following information: $\begin{array}{ll}\text { Budgeted input } & 82,000 \text { gallons } \\\text { Actual input } & 82,800 \text { gallons } \\\text { Budgeted production } & 80,000 \text { units } \\\text { Actual production } & 81,500 \text { units }\end{array}$ What is the partial productivity ratio?

A) 1.01 units per gallon
B) 1.02 units per gallon
C) 0.98 units per gallon
D) 0.97 units per gallon