During March 2020, Toby Tool & Die Company worked on four jobs. A review of direct labor costs reveals the following summary data. Standard Actual Job Number Hours Costs Hours Costs Total Variance A257 220 $5,500 227 $5,675 $175 F A258 430 11,610 414 10,350 1,260 U A259 300 7,830 298 7,450 380 U A260 100 2,400 92 2,300 100 F Total variance $1,565 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.) Job Actual No. Hours A257 220 Standard Hours 227 A258 430 414 A259 300 298 A260 100 Totals 92 $ LA CA Quantity Variance uantity ariance $ Actual Rate +A +A $ > > > $ +A +A $ > Standard Rate +A +A +A $ +A $ CA $ Standard Rate +A $ Price Variance + $ LA > Price Variance > >