19. (8 points) In 2021 Kyoto Corp. implemented a program to improve product quality. The quality program focused on training the managers responsible for the purchase of raw materials. The quality program also included training for direct labor assembly employees to improve skills in the manufacturing process. Selected 2022 and 2021 results for Kyoto are as follows:

2022	2021
Units	60,000	54,000
Direct materials (pounds)	14,400	12,400
Direct labor (hours)	20,000	18,000
Cost of materials per pound	$ 40	$ 38
Cost of direct labor per hour	$ 50	$ 44

a. Calculate the partial operational productivity of Direct Materials and Direct Labor for 2022 and 2021 (round answers to four decimals).

b. Calculate the partial financial productivity of Direct Materials and Direct Labor for 2022 and 2021 (round answers to four decimals).

c. Was Kyotos quality program effective? Support your answer with relevant insights (dont repeat calculation results from above)