Paton Consultants is a consulting firm that engages clients in regards to their transfer pricing. The following Table presents the most recent period's budget and actual performance for that period. Revenue is based on hours billed to clients.

	Budget	Actual
Revenue	$ 1,000,000	$ 1,200,000
Direct Labor	$ 800,000	$ 990,000
Fixed Overhead	$ 100,000	$ 100,220
Profit	$ 100,000	$ 109,780

Name two reasons why direct labor expense might be different than expected, even after adjusting for the increase in hours billed.