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 Total Variance 200 $4,800 207 $4,968 470 12,690452 10,848 300 7,7402997,176 110 2,420 102 2,448 A257 A258 A259 A260 Total variance $168 F 1,842 U 564 U 28 F $2,210 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 riance to 2 decimal places, e.g 10.50.) TOBY TOOL & DIE COMPANY Direct Labor Variance Report Job No. Actual Hours Standard Hours Quantity Variance Actual Rate A257 A258 A259 A260 Totals