Forming reasons of the wage rate differences, including direct upgrade or downgrade the use of production workers and reward systems are not effective, wage rate, overtime, or using temporary workers, attendance, etc. Causes of the direct labor efficiency variance, and workers including poor working environment, lack of experience in the labour mood, new workers to work too much, tools unsuitable, equipment failures, job scheduling more improper, output was too small to play batch saving cause waste of resources and advantages.