The following particulars have been obtained from a Tea Estate Male Workers 100 workers @* 3 per hour Female Workers 50 workers @ 4 per hour Actual Wages Paid (during a particular session) Male Workers 90 workers @3.50 per hour Female Workers 60 workers @ * 3 per hour Budgeted Hours 2,000 hours Actual Hours Worked 1,900 hours Budgeted Production 4,000 units Standard Loss 10% Actual Loss 300 Calculate the Labour Cost Variances