We take Month 3 (Weeks 9–12) from earlier calculation:
Week 9: Rest = 4 hrs/day, Work = 6 hrs/day.
Week 10: Rest = 6 hrs/day, Work = 4 hrs/day.
Week 11: Same as Week 9, Week 12: Same as Week 10.
New payment rate = Rs.25/hour (work) and Rs.5 deduction/hour (rest).
Week 9:
Work pay = $6 \times 25 \times 6 = Rs.900$
Rest deduction = $4 \times 5 \times 6 = Rs.120$
Net = Rs.900 - Rs.120 = Rs.780
Week 10:
Work pay = $4 \times 25 \times 6 = Rs.600$
Rest deduction = $6 \times 5 \times 6 = Rs.180$
Net = Rs.600 - Rs.180 = Rs.420
Weeks 11 and 12 repeat these values.
Month 3 new total = $780 + 420 + 780 + 420 = Rs.2400$.
Earlier Month 3 (from Q.188) = Rs.1920.
Increase = Rs.2400 - Rs.1920 = Rs.480.
Thus, correct answer = Rs.480, not Rs.540.
\(\boxed{\text{Correct Answer: (B) Rs.480}}\)