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 Hours Costs Hours Costs A257 200 $4.400 205 $4.510 A258 470 11,280458 10,076 A259 315 7.403 313 6,886 A260 110 2200 105 2310 Total variance Total Variance $110 F 1,204 U 517 U 110 F $1.501 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.) TOBY TOOL & DIE COMPANY Direct Labor Variance Report Actual Rate Standard Rate Price Variance