During March 2017, Toby Tool & Die Company worked on four jobs. A review of direct labor costs reveals the following summary data.

Analysis reveals that Job A257 was a repeat job. Job A258 was a rush order that required overtime work at premium rates of pay. Job A259 required a more experienced replacement worker on one shift. Work on Job A260 was done for one day by a new trainee when a regular worker was absent.

Instructions
Prepare a report for the plant supervisor on direct labor cost variances for March. The report should have columns for (1) Job No., (2) Actual Hours, (3) Standard Hours, (4) Quantity Variance, (5) Actual Rate, (6) Standard Rate, (7) Price Variance, and (8)Explanation.

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Actual Standard Job Number A257 A258 A259 A260 Costs $4,420 9,450 6,180 2,088 Hours Hours Costs Variance 221 450 300 116 430 300 110 S4,500 8,600 6,000 2,200 $ 80F 850 U 180 U 112 F $838 U Total variance