During March 2020, Garner Tool & Die Company worked on four jobs. A review of the direct labour costs reveals the following summary data: Actual Standard Job Number Hours Costs Hours Costs Total Variance A257 220 $4,840 226 $4,972 $132 Favourable A258 450 10,800 429 9,438 1,362 Unfavourable A259 240 5,400 240 5,280 120 Unfavourable A260 115 2,185 108 2,376 191 Favourable Total variance $1,159 Unfavourable 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.)

During March 2020. Garner Tool & Die Company worked on four jobs. A review of the direct labour costs reveals the following summary data: Actual Job Number A257 A258 Hours 220 Standard Hours Costs 226 $4.972 429 9,438 240 5,280 108 2,376 Costs $4,840 10,800 5,400 2,185 450 Total Variance $132 Favourable 1,362 Unfavourable 120 Unfavourable 191 Favourable $1,159 Unfavourable A259 240 A260 115 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.) GARNE Direct For the M Actual Rate Job No. Actual Hours Standard Hours Quantity Variance $ A258 450 429 A260 115 108 $ $