The following information is gathered from the labor records of Binamul & Co$.$ Payroll allocation for direct labor is Rs$.1,31,600$

Time card analysis shows that $9,400$ hours were worked on productions lines.

Production reports for the period showed that $4,500$ units have been completed, each having standard labor time of $2$ hours and a standard labor rate of Rs$.15$ per hour. Calculate the labor variances.