During March 2022, Bramble Tool \& Die Company worked on four jobs. A review of direct labor costs reveals the following summary data. Analysis reveaks 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 onie shift. Work on Job A260 was done for ane day by a new trainee When a regular warker was absent Prepare a report for the factory woervisor on direct labor cost variances for March. (Round octudi rate and standard rate to 2 decimal places, es, 10.50) SLETOOL \& DIE COMPANY Labor Variance Report Actual Rate