During March 2014, 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		216		$5,184		221		$5,304		$ 120	F
A258		431		11,637		419		10,056		1,581	U
A259		301		7,676		302		7,248		428	U
A260		116		2,552		108		2,592		40	F
Total variance										$1,849	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 quantity variance, actual rate, standard rate and price variance to 2 decimal places, e.g. 10.50.)