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 Hours Job Number A257 A258 A259 200 470 Costs $4,400 11,750 7.497 2.000 Standard Hours Costs 209 $4,598 453 9,966 317 6,974 95 2,090 Total Variance $198 F 1,784 U 523 U 90 F $2,019 U 315 100 A260 Total variance 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.) 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 No. Actual Hours Standard Hours Quantity Variance A257 $ A258 A259 A260 Totals $ TOBY TOOL & DIE COMPANY Direct Labor Variance Report Quantity Variance Actual Rate Standard Rate $ $ $