During March 2017, Toby Tool & Die Company worked on four jobs. A review of direct labor costs reveals the following summary data Actual Standard Job Number A257 A258 A259 A260 Total variance Hours 220 460 305 100 Costs $4,040 11,040 7,107 2,000 Hours Costa 228 $5,016 4439,746 306 6,732 93 2,046 Total Variance $175 F 1,294 U 375 U $1,447 U Analysis reveals that Job A257 was a repeat job. Job AS 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, eg. 10.50) TOBY TOOL & DIE COMPANY Direct Labor Variance Report Job No. Actual Hours Standard Hours Quantity Variance Standard Rate A257 A258 Totals