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 Actual Hours Costs 220 $4,400 450 9,450 240 4,980 Standard Hours Costs 228 $4,560 430 8,600 240 4.800 Total Variance $160 Favourable 850 Unfavourable 180 Unfavourable 225 Favourable $645 Unfavourable A260 115 1,955 109 2,180 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 Standard Hours Hours Quantity Variance Price Variance Explanation A257 220 228 $ $ V A258 450 430 A259 240 240 A260 115 109 Totals $ $ Price Variance