Floro company has two types of direct labour for the production of its items: Painting and Designing. Floro has developed the following standard mix for direct labour, where the output is measured using the number of route taken. Direct labour type Mix Standard price Standard Cost Painting 2 Hrs K20 K40 Designing 3 Hrs K12 K36 Total 5 Hrs K76 Yield 25 Units During the second week in April, Floro produced the following results: DIRECT LABOUR TYPE ACTUAL MIX Painting 20,000 hrs Designing 45,000 hrs Total 65,000 hrs Yield 320,000 units Required 1. Calculate the yield ratio. 2. Calculate the standard cost per unit of the yield. 3. Calculate the direct labour yield variance. 4. Calculate the direct labour mix variance.