An unanticipated increase could be used to explain a favourable labour rate variation. There were fewer available workers than expected, which resulted in lower salary rates.
Unfavourable variances indicate that the expense of labour was higher than expected, whereas favourable variances show that cost of labour was lower than anticipated.
The appropriate classification of a deviation as "favourable" or "unfavourable" should be used. When revenue exceeds projections or expenses are less than expected, this is referred to as a favourable variance. More money could be made as a result than was anticipated.
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