During March 2022, Bonita 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 210 $5,250 216 $5,400 $150 F A258 440 12,320 430 10,750 1.570 U A259 315 8,316 314 7,850 466 U A260 100 2,300 93 2,325 25 F Total variance $1,861 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 factory supervisor on direct labor cost variances for March. (Round actual rate and standard rate to 2 decimal places, e.g. 10.50)