During March $2022,$ Coronedo Tool $8.$ Dle Company worked on four jobs. A review of direct labor costs reveals the following summary

Sitts.

Analysis reweals that $106$ A$257$ was a repeat job. $106$ A$256$ was a rush order thet required covertime workat premium rates of puk $106$

A$259$ recuired a more eseerienced replesement worker on one whif: Work on Jab A$\mathrm{.}260$ was dore for one dey by a new traine when a

regular worker was absene$.$

Prepare a report for the factory wapervicor on direct labor cost variances for March. Round actual rate and ilandard rabe to $2$ decimal

ploces, es $10\mathrm{.}50]$