The labour budget of a company for a week is as follows:

20 skilled men at Rs. 5 per hour for 40 hours.

40 unskilled men at Rs. 3 per hour for 40 hours.

The actual employment was as follows:

30 skilled men at Rs. 5 per hour for 40 hours.

30 unskilled men at Rs. 4 per hour for 40 hours.

Calculate labour variances.