Current Attempt in Progress During March 2020, Toby Tool & Die Company worked on four jobs. A review of direct labor costs reveals the following summary data. Actual Standard Job Number Hours Costs Hours Costs Total Variance A257 200 $4,000 205 $4,100 $100 F A258 430 9,460 420 8,400 1,060 U A259 300 6,300 298 5,960 340 U A260 100 1,900 95 1,900 OF Total variance $1,300 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 plant supervisor on direct labor cost variances for March. (Round actual rate and standard rate to 2 decimal places, e.g. 10.50.) Job Actual No. Hours A257 200 Standard Hours 205 20 A258 430 420 A259 300 298 A260 100 Totals 45 95 +A 20 22 Quantity Variance Favorable 22 Unfavorable 21 21 Unfavorable 19 Unfavorable $ 82 Quantity Variance Favorable Unfavorable Unfavorable TOBY TOOL & DIE COMPANY Direct Labor Variance Report Unfavorable > Actual Rate A A A > AA 20 20 22 22 Standard Rate A +A 21 19 SA A A A -8 -30 10 -10- Standard Rate A +A 0 Price Variance Favorable -860 Unfavorable -300 Unfavorable 100 Favorable $ -1060 Unfavorable > > Price Variance Repeat Job Rush Job Replacement Worker Repeat Job