4. are there any performance-related issues that the labor time and rate variances fail to consider? the labor rate and time variances the number of errors in the code from programmer fatigue. a program that has will require significant time for debugging at a later date. thus, managers the efficiency of doing the work and also the quality of the work. 5. the manager is trying to determine if a better decision would have been to hire a temporary programmer to meet the higher programming demand in the first week of may, rather than paying out the bonus. if another employee was hired from the employment firm, what would have been the labor time variance in the first week?