 So now we can compare what we thought should happen at that capacity level and you might be saying hey there's probably some estimates here and of course when we talk when we talk about an hourly rate for direct labor we're going to probably have to make some estimates in order to come up with that hourly rate but it is more useful we're trying to come up with something that's going to be useful enough for in order for us to make decisions based on it and so you'll see that this is what we budgeted for at the standard cost this is what actually happened so we're below costs here which is a good thing so we have a favorable difference when we adjust our calculations to the actual production level at the 90 percent so we have the difference here if we subtract those two out 136 to 50 it's actually a favorable difference so we have a favorable difference if we were subtracting these two numbers out but that's not really the whole story we can't really just say ah good job on the labor I mean we could but we might want to get some more specific we might want to say hey is it is are we I have a favorable difference due to the hours being better or worse than we expected in this case of course it's a slightly better so we had a 0.25 25 cents less per hour than what actually happened or is it are we more efficient with the hours we used in this case we budgeted 270 and we actually had 265 so in both of those areas we were actually better off here and that's what we want to break down to want to be able to measure more precisely and measure exactly where we need to make improvements on or make adjustments too so we're going to break this down a bit further and we're going to have