Therefore, just like the direct material variance, when the labor cost for a task differs from standard, the direct labor variance can be divided into a labor efficiency variance and a labor rate variance.

• 正像直接材料差异那样,对一项工作的实际成本与标准成本之间的比较,直接人工成本也可以分成工时量差异和工资率差异两部分来分析。