During March 2022, Bonita Tool \& Die Company worked on four jobs. A review of direct labor costs reveals the following summary data 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 reguht worker was absent: Prepare a report for the factory supervisor on direct labor cost variances for March. (Round actual rote and standard rote to 2 decimal places, eg 10.50) BONITA TOOL \& DIE COMPANY Direct Labor Variance Report