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 $5,280 226 $5.424 $144 F A258 430 11,610 411 9,864 1.746 U A259 305 7.625 303 7.272 353 0 A260 100 2.200 94 2.256 56 F Total variance $1,899 Analysis reveals that Job A257 was a repeat job. Job A258 was a rush order that required overtime work at premium rates of pwy. Jou 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. 10.50) Job No. Actual Hours Standard Hours Quantity Variance A257 $ A258 A259 A260 Totals 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, s. 10.50.) TOBY TOOL & DIE COMPANY Direct Labor Variance Report Actual Rate Standard Rate Price Variance $ $ $ $ $ a 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... 10.50.) Standard Rate Price Variance Price Variance $ $ $ $ $ $ Price Variance ho New Trainee Repeat Job Replacement Worker Rush Job Price Variance Price Variance $ Neither favorable nor unfavorable Unfavorable Favorable $