Consider the following data from Jain Shops budget data.

Sales from 3500 clients @350 each, Variable cost of Rs.300 per client, fixed cost of Rs.1.5 Lac.

Actual results:

Sales from 3000 clients @ 360 each, variable costs of Rs.307 per client, fixed cost of 1.58lacs.

Prepare a variance report under various categories. Aggregate of variances should tally with the variances in profits.