During March 2020 Toby Tool Die Company worked on four jobs A review of direct labor costs reveals the following summary data Job Number A257 A258 A259 A260 Total variance Job No Actual A257 Hours Costs 220 4 840 A258 460 310 100 11 040 7 223 2 000 Actual Hours Standard Hours 228 443 311 93 Costs Total Variance 5 016 9 746 6 842 2 046 176 F 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 1 294 U Prepare a report for the plant supervisor on direct labor cost variances for March Round actual rate and standard rate to 2 decimal places eg 10 50 Standard Hours 381 U 46 F 1 453 U Quantity Varlance