labor cost, direct labor cost, indirect labor cost, labor cost budgeting, production planning, labor standards, labor performance, labor variance, emunaration systems, time rate, piece rate, bonus system, ordinary level, high wage level, graduated time rate, Straight Piece Rate System,  Taylor’s Differential Piece Rate System, Merick’s Multiple Piece Rate System, Gant’s Task And Bonus Plan, Individual Bonus Plans, group Bonus Plans, Halsey Premium Plan, Halsey-Weir Premium Plan, Rowan Plan, Barth Variable Sharing Plan,