The standard labour and the actual labour engaged during the month are given below:

Skilled Semi-skilled Unskilled

(a) Standard no. of workers in a group 30 10 10

(b) Standard Rate (in Rs.) per hour 5 3 2

(c) Actual number of workers employed in the group 24 15 2

(d) Actual Rate in Rs. per hour 6 2.5 2 During the month the group produced 200 hrs. of work.

[Ans.: LCV = Rs. 1,100 (Adv.); LRV = Rs. 3,300 (Adv.); LEV = Rs. 2,200; (Fav.);

LMV = Rs. 3,000 (Fav.); Idle Time Var. = Rs. 800 (Adv.)]