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		220		$5,500		225		$5,625		$125	F
A258		460		12,880		446		11,150		1,730	U
A259		310		8,246		309		7,725		521	U
A260		110		2,640		102		2,550		90	F
Total variance										$2,216	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.)

TOBY TOOL & DIE COMPANY Direct Labor Variance Report For the Year Ended March 31, 2020March 31, 2020For the Month Ended March 31, 2020

Job No.

Actual Hours

Standard Hours

Quantity Variance

Actual Rate

Standard Rate

Price Variance

Price Variance

A257

$

FavorableUnfavorableNeither favorable nor unfavorable

$

$

$

UnfavorableFavorableNeither favorable nor unfavorable

Replacement WorkerNew TraineeRepeat JobRush Job

A258

UnfavorableFavorableNeither favorable nor unfavorable

$

$

FavorableUnfavorableNeither favorable nor unfavorable

Repeat JobNew TraineeReplacement WorkerRush Job

A259

FavorableUnfavorableNeither favorable nor unfavorable

$

$

FavorableUnfavorableNeither favorable nor unfavorable

Repeat JobRush JobReplacement WorkerNew Trainee

A260

UnfavorableFavorableNeither favorable nor unfavorable

$

$

UnfavorableNeither favorable nor unfavorableFavorable

Repeat JobReplacement WorkerRush JobNew Trainee

Totals

$

UnfavorableFavorableNeither favorable nor unfavorable

$

FavorableNeither favorable nor unfavorableUnfavorable