QUESTION FOUR

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.

$\backslash$table$[[$Direct labour type,Mix,Standard price,Standard Cost$],[$Painting$,2$ Hrs$,$K$20,$K$40],[$Designing$,3$ Hrs$,$K$12,$K$36],[$Total$,5$ Hrs$,,$K$76],[$Yield$,25$ Units,,$]]$

During the second week in April, Floro produced the following results:

$\backslash$table$[[$DIRECT LABOUR,$\backslash$table$[[$TYPE ACTUAL$],[$MIX$]]],[$Painting$,20,000hrs$