Actual Standard Job Number Hours Costs Hours Costs Total Variance A257 220 $5,280 226 $5,424 $144 F A258 430 11,610 411 9,864 1,746 U A259 305 7,625 303 7,272 353 U A260 100 2,200 94 2.256 56 F Total variance $1,899 U 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. Prepare a report for the factory supervisor on direct labor cost variances for March. (Round actual rate and standard rate to 2 decimal places, e.g. 10.50.) Job No. Actual Hours Standard Hours Quantity Variance A257 $ Favorable Unfavorable Neither favorable nor unfavorable A258 A259 A260 Totals $ Actual Standard Job Number Hours Costs Hours Costs Total Variance A257 220 $5,280 226 $5,424 $144 F A258 430 11,610 411 9,864 1,746 U A259 305 7,625 303 7,272 353 U A260 100 2,200 94 2,256 56 F Total variance $1,899 U 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. Prepare a report for the factory supervisor on direct labor cost variances for March. (Round actual rate and standard rate to 2 decimal places, e.g. 10.50.) WAY TOOL & DIE COMPANY ct Labor Variance Report Actual Rate Standard Rate Price Variance $ $ $ $ Unfavorable Favorable Neither favorable nor unfavorable $ $ $ $ $ $