Answer the questions with the given information and the data.

The figures given below show the amount of work distribution (in operational hours) for a toy manufacturing company having manufacturing plants in Chennai and Kanpur. Each plant carries out six activities. Planned operational cost per hour of Chennai and Kanpur plants are ₹ 250 and %₹300 respectively. However, the actual operational cost per hour is ₹ 270 in Chennai and ₹ 315 in Kanpur.

Cost Difference (in %)=Absolute ((Actual Cost —- Planned Cost) / Planned Cost) x 100