During March 2020, Garner Tool & Die Company worked on four jobs. A review of the direct labour costs reveals the following summary data: Job Number A257 A258 A259 A260 Actual Hours Costs 220 $4,400 450 9.450 240 4.860 115 2,070 Standard Hours Costs 225 $4.500 430 8.600 240 4.800 110 2.200 Total Variance $100 Favourable 850 Unfavourable 60 Unfavourable 130 Favourable $680 Unfavourable Total variance 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 labour cost variances for March. (Round answers to 2 decimal places, e.g. 15.25.) GARNER TOOL & DIE COMPANY Direct Labour Variance Report For the Month Ended March 31, 2020 Actual Standard Rate Rate Job No. Actual Hours Standard Hours Quantity Variance Price Variance Explanation $ $ Favourable A257 Unfavourable New trainee 220 225 Favourable Unfavourable A258 450 430 Replacement worker V Neither favourable nor unfavourable A259 Neither favourable nor unfavourable Repeat job 240 240 Rush job A260 115 110 $ Totals