Use Microsoft Access to show me how to get the Labor Variance. The answer is $282.

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_PLAN

Operation type #	Op Description	Std labor hours	Std labor rate	FG Item #
1	Assemble M.B. frame	1	10.25	1
2	Add and test gear	1	10.25	1
5	Assemble Tricycle	1	10	2
6	Assemble truck frame	4	10	3
7	Assemble truck wheel base	5	10	3
8	Paint truck	2	10	3

WIP_LABOR_OPS

Job op #	Act hours	Act rate	WIP job #	Employee #	Operation type #
497	60	10	51	9	1
498	65	10	51	8	2
499	25	10	50	10	5
500	25	10	50	10	5
501	90	10	51	9	1
502	90	10	51	8	2
503	40	11	52	2	6
504	50	10	52	9	7
505	40	10	53	8	5
506	20	10	52	9	8
507	20	11	54	2	6
508	20	10	54	10	6
509	18	10	54	10	6
510	10	11	54	2	7
511	15	12	54	13	7
512	15	12	54	14	7
513	15	11	54	2	7
514	15	12	54	13	7
515	15	12	54	14	7
516	7	10	54	8	8
517	7	10	54	9	8
518	7	10	54	8	8
519	9	10	54	9	8

WIP_JOB_AUTH

Job #	FG Item #	Sched qty to prod	Actual qty prod	Sched date	Actual completion date
50	2	56	56	2/9/2022	2/9/2022
51	1	150	146	2/14/2022	2/15/2022
52	3	10	10	2/22/2022	2/22/2022
53	2	40	40	2/20/2022	2/20/2022
54	3	15	15	3/15/2022	3/14/2022