During March 2020, Toby Tool & Die Company worked on four jobs. A review of direct labor costs reveals the following summary data. Job Number A257 A258 A259 A260 Total variance Actual Hours 300 Costs $4,000 10,350 6.390 2,090 Standard Hours 430 299 103 Costs $4,200 8.600 5,980 2,060 Total Variance $200 F 1,750 410 CHE LL F $1,990 U

Analysis reveals that Job A275 was a reapeat job. Job A258 was a rush order that required overtime work at premium rates of pay. Job A259 required a more expericed replacement worker on one shift. work on job 260 was dont 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.

During March 2020, Toby Tool E. Die Company worked on founjobs. A review of direct labor costs reveals the follcwing summary data