this is from subject (project management ) solve this without excel dear experty

Q3. Following were the cost estimates developed by a project manager and actual cost incurred for a project running over 10 periods. Calculate Tracking Signal. Do you believe the errors were honest or dishonest? (8) Period 1 2. 3 4 5 6 7 8 9 10 Estimate(Rs.) 200,000 240,000 750,000 750,000 800,000 600,000 230,000 220,000 200,000 50,000 Actual (Rs.) 150,000 230,000 800,000 850,000 800,000 550,000 225,000 210,000 180,000 30,000