The difference between the standard hourly wage rate allowed and the actual hourly wage rate paid multiply the number of hours worked on production is the labor rate variance. It causes by paying more or less than the standard rate for labor.

• 实际工资率与标准工资率的差额乘以实际工时称为工资率差异,工资率差异产生的原因是支付的单位工时工资多于或少于既定标准。