During March 2022, Kingbird Company worked on four jobs. A review of the direct labour costs reveals the following summary data: Job Number A257 A258 A259 A260 Actual Hours Costs 220 $5,720 450 12,600 240 6,420 115 2,645 Standard Hours Costs 229 $5,954 427 11,102 240 6,240 108 2,808 Total Variance $234 Favourable 1,498 Unfavourable 180 Unfavourable 163 Favourable $1,281 Unfavourable Total variance 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 labour cost variances for March. (Round actual and standard rates to 2 decimal places, e.g. 15.25 and other answers to 0 decimal places, e.g. 125) KIN Direct L For the Moi Job No. Actual Hours Standard Hours Labour Quantity Variance Actual Rate A257 220 229 $ $ A258 450 427 A259 240 240 A260 115 108 Totals tA