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During March 2 0 2 2 , Waterway Company worked on four jobs. A review of the direct labour costs reveals the following summary data

During March 2022, Waterway Company worked on four jobs. A review of the direct labour costs reveals the following summary data
\table[[Job Number,Actual,Standard,Total Variance],[Hours,Costs,Hours,Costs],[A257,220,$5,500,230,$5,750,$250,Favourable],[A258,450,12,600,425,10,625,1,975,Unfavourable],[A259,240,6,060,240,6,000,60,Unfavourable],[A260,115,2,530,110,2,750,220,Favourable],[Total variance,,,,,$1,565,Unfavourable]]
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 labour cost variances for March. (Round actual and standard rates to 2 decimal places, e.g.15.25 and other answers to 0 decimal places, e.g.125)
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