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 Costs 220 $5.500 430 11.610 300 7,830 100 Standard Hours Costs 227 $5.675 10.350 298 7450 92 2.300 Total Variance $175 F 1.260 U 380V 100 F $1,565 2.400 Analysis reveals that Job 25% was a repeat job. Job A258 was a rush order that required over time work at premium rates of pay Job A259 required a more experienced replacement worker on one shaft. Work on Job A260 was done for one day by a new trainee when a repular 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 10.500 Job Actual Standard Quantity