Homemakers Ltd uses two kinds of material to make the kitchen cupboards, hardwood and plywood. The standard information for one unit of the material is as follows: Hardwood $120 30 S sa. ft at $4 per sq. ft. 60 sq. ff at $6 per sq. ft Plywood $360 $480 In a particular period. 160 units of the cupboards were produced, using 3.000 sq. ft of hardwood and 4.380 sq. ft of plywood. Required: a) Calculate the material usage mix and yield variances for each material. (11 marks) (6 marks) b) Identity three standards and explain the impact they each have on employee behavior