(a) The Well-being company employs 12,000 staff at the beginning of 2021. During the year the company made redundant 4,500 staff and 1,200 staff left the company for greener pastures. 1,200 new staff were employed to the company during the year to replace those who left on their own volition. Required: Calculate the labour turnover rate for 2021 . (b) The Well-being company budgets to make 120,000 units of their popular product - Porridge Mix in 12,000 hours. It is expected that it will take 0.1 hours to produce one unit of the Porridge Mix. The actual number of Porridge Mix that was made during the year was 114,000 units and it took 12,540 hours to manufacture them. Required: Calculate the labour efficiency, capacity and production volume ratios