During March $2022,$ Bramble Tool & Die Company worked on four jobs. A review of direct labor costs reveals the following summary

data.

Analysis reveals that Job A$257$ was a repeat job. Job A$258$ was a rush order that required overtime work at premium rates of pay. Job

A$259$ required a more experienced replacement worker on one shift. Work on Job A$260$ 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$.10\mathrm{.}50.)$