During March 2020, Toby Tool & Die Company worked on four jobs. A review of direct labor costs reveals the following summary data. Standard Actual Hours Costs Job Number Costs Hours 225 220 A257 A258 Total Variance $125 F 1,185 U 417 $5,500 11,610 8,613 2.880 430 330 120 $5,625 10,425 8.225 2,800 A259 329 388 U A260 112 80 F Total variance $1,528 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 actual rate and standard rate to 2 decimal places, e.g. 10.50.)