PublicRecordCenter.com City of South Lake Tahoe, California updated and largest online public and criminal records portal. South Lake Tahoe is located in El Dorado County, California, United States.ublicRecordCenter.com City of South Lake Tahoe, California updated and largest online public and criminal records portal. South Lake Tahoe is located in El Dorado County, California, United States.
Definition. Process aimed at computing variance between actual and budgeted or targeted levels of performance, and identification of their causes.
Direct Labor Rate Variance. Direct labor rate variance (also called direct labor price/spending variance or wage rate variance) is the product of actual direct labor hours and the difference between the standard direct labor rate and actual direct labor rate.Direct labor rate variance is similar to direct material price variance.xample. Calculate the direct labor rate variance if standard direct labor rate and actual direct labor rate are $18.00 and $17.20 respectively; and actual direct labor hours used during the period are 800.