Use the information below to calculate the labour turnover rate and state whether it is favourable/unfavourable and give a reason for the outcome>

The owner of Jozini trading feels that his labour force is not effectively employed.

The following information in respect of his employees have been provided by him for investigation.

1. 180 registered employees were in employment for the year ended August 2016.

2. 51 Employees had left their jobs during the financial year for various reasons