Calculate Labor Variance.

The Labor Variance equals the sum of the difference between standard labor costs (WIP_LABOR_PLAN) and actual labor costs (WIP_LABOR_OPS) for all WIP Jobs (WIP_JOB_AUTH) in the target period for the actual quantity produced (actual qty prod field in the WIP_JOB_AUTH table).

WIP LABOR OPS WIP_LABOR_PLAN \begin{tabular}{|l|l|r|r|r|} \hline Operation type \# & \multicolumn{1}{|c|}{ Op Description } & Std labor hours & Std labor rate & FG Item * \\ \hline 1 & Assemble M.B. frame & 1 & 10.251 \\ \hline 2 & Add and test gear & 1 & 10.251 \\ \hline 5 & Assemble Tricycle & 1 & 102 \\ \hline 5 & Assemble truck frame & 4 & 103 \\ \hline 7 & Assemble truck wheel base & 5 & 103 \\ \hline 8 & Paint truck & 2 & 103 \\ \hline \end{tabular} WIP_10B_AUTH \begin{tabular}{|l|l|r|r|r|r|r|} \hline Job \# FG Item \# Sched qty to prod Actual qty prod Sched date Actual completion date \\ \hline 50 & 2 & 56 & 56 & 2/9/2022 & 2/9/2022 \\ \hline 51 & 1 & 150 & 146 & 2/14/2022 & 2/15/2022 \\ \hline 52 & 3 & 10 & 10 & 2/22/2022 & 2/22/2022 \\ \hline 53 & 2 & 40 & 40 & 2/20/2022 & 2/20/2022 \\ \hline 54 & 3 & 15 & 15 & 3/15/2022 & 3/14/2022 \\ \hline \end{tabular} WIP LABOR OPS WIP_LABOR_PLAN \begin{tabular}{|l|l|r|r|r|} \hline Operation type \# & \multicolumn{1}{|c|}{ Op Description } & Std labor hours & Std labor rate & FG Item * \\ \hline 1 & Assemble M.B. frame & 1 & 10.251 \\ \hline 2 & Add and test gear & 1 & 10.251 \\ \hline 5 & Assemble Tricycle & 1 & 102 \\ \hline 5 & Assemble truck frame & 4 & 103 \\ \hline 7 & Assemble truck wheel base & 5 & 103 \\ \hline 8 & Paint truck & 2 & 103 \\ \hline \end{tabular} WIP_10B_AUTH \begin{tabular}{|l|l|r|r|r|r|r|} \hline Job \# FG Item \# Sched qty to prod Actual qty prod Sched date Actual completion date \\ \hline 50 & 2 & 56 & 56 & 2/9/2022 & 2/9/2022 \\ \hline 51 & 1 & 150 & 146 & 2/14/2022 & 2/15/2022 \\ \hline 52 & 3 & 10 & 10 & 2/22/2022 & 2/22/2022 \\ \hline 53 & 2 & 40 & 40 & 2/20/2022 & 2/20/2022 \\ \hline 54 & 3 & 15 & 15 & 3/15/2022 & 3/14/2022 \\ \hline \end{tabular}