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.