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 $4,840 228 $5,016 $176 F A258 460 11,040 443 9,746 1,294 U A259 310 7,223 311 6.842 381 U A260 100 2,000 93 2,046 46 F Total variance $1,453U 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 No. Actual Hours Standard Hours Quantity Variance A257 $ TA A258 A259 A260 Totals $ ta TOBY TOOL & DIE COMPANY Direct Labor Variance Report Quantity Variance Actual Rate Standard Rate $ ta $ ta $ $ $ $ ta $ $ $ to Price Variance Price Variance $ TA $