Calculate the different labour variances from the following information:

Workers Hours Rate per hour Rs. Amount Rs.

Skilled 10 3.00 30 Semi-skilled 8 1.50 12 Unskilled 16 1.00 16 34 58 The actual production was 1,000 units for which actual results are given below:
Workers Hours Rate per hour Amount Rs.
Skilled 9,000 4..00 36,000 Semi-skilled 8,400 1.50 12,600 Unskilled 20,000 0.90 18,000 37,400 66,600 [Ans.: LCV = Rs. 8,600 (Adv.); LRV = Rs. 7,000 (Adv,); LEV = Rs. 1,600 (Adv.); LMV = Rs. 4,200 Fav.); LYV = Rs. 5.800 (Adv.)]