Information About Beagle Corporation Is as Follows What Is the Materials Productivity Ratio for 2018? (Round the c

Information about Beagle Corporation is as follows: $$\begin{array} { l c r } & 2018 & 2019 \\\text { Output (units) } & 59,000 & 63,000 \\\text { Selling price per unit } & \$ 32 & \$ 36 \\& & \\\text { Input quantities: } & & \\\text { Materials (pounds) } & 3,100 & 3,500 \\\text { Labor (hours) } & 1,800 & 1,925 \\& & \\\text { Input prices: } & & \\\text { Materials (per pound) } & \$ 8.00 & \$ 9.50 \\\text { Labor (per hour) } & \$ 9.00 & \$ 10.00\end{array}$$ What is the materials productivity ratio for 2018? (Round the answer to two decimal places.)

A) 16.86
B) 19.03
C) 32.73
D) 18.00