13- Westcoast Ltd. provided the following information: Material input quantity - plastic 173,600 kilograms Material input cost - plastic $ 57,288 Material input quantity - paint 790 kilograms Material input cost - paint $ 7,200 Units produced 115,700 units Fully absorbed cost per unit $2.00 Selling price per unit $2.25 What is the total factor productivity ratio?

A) 1.8:1 fully absorbed cost to material input costs

B) 4:1 selling price to input cost

C) 220:1 input cost (plastic kg.:paint kg.)

D) 0.66 units per kilogram of input materials

E) $1.79 units per dollar of input cost