During March 2020. Toby Tool & Die Company worked on four jobs. A review of direct labor costs reveals the following summary data. Actual Standard Job Number Hours Costs Hours Costs Total Variance A257 200 $4,400 210 $4,620 $220 F A258 460 11.500 443 9.746 1.754 U A259 300 7.020 300 6.600 420 U A260 110 2.310 102 2.244 66 F Total variance $2.020 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. Analysis reveals that Job A257 was a repeatjob. 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. (Roundactuai rate and standard rate to2 decimal places, as. 10.50.) Actual Standard Quantity Hours Hours Variance 35 v S v ES v 95 v $ Totals $ v