Ali Company provided the following information: Budgeted input 39,000 gallons Actual input 35,800 gallons Budgeted production 40,000

Question:

Ali Company provided the following information: Budgeted input 39,000 gallons Actual input 35,800 gallons Budgeted production 40,000 units Actual production 38,000 units. What is the partial productivity ratio?
A) 0.97 units per gallon
B) 1.02 units per gallon
C) 1.06 units per gallon
D) 1.12 units per gallon