Use the data for Frisen Communication Inc. in problem 16-39 to complete the requirements.

	2010	2009
Units manufactured	500,000	600,000
Units of SCU10 used	800,000	825,000
Direct labor hours used	150,000	200,000
Cost of CSU10 per unit	$156	$135
Direct labor wage rate per hour	$56	$63

Required

1. Compute the partial financial productivity ratios for 2009 and 2010.

2. On the basis of the partial financial productivity ratios you computed, what conclusions can you draw about the firm's productivity in 2010 relative to 2009?

3. Separate the change of the partial financial productivity ratio from 2009 to 2010 into productivity changes, input price changes, and output changes.

4. Does the detailed information provided by separating the change of the partial financial production ratio offer any additional insight into the relative productivity for 2009 and 2010?