| INPUTS | ||||
| Labour a | Basic period (T1) - 2013 | Current period (T2) - 2014 | ||
| I1 | 2300 Hrs | I2 | 3000 Hrs | |
| C1 | N200 per Hour | C2 | N160 per Hour | |
| Labour b | I1 | 2500 Hrs | I2 | 2800 Hrs |
| C1 | N190 per Hour | C2 | N150 per Hour | |