During March 2022, Lily 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 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.) Y TOOL \& DIE COMPANY ct Labor Variance Report \begin{tabular}{|c|c|c|c|} \hline & \begin{tabular}{c} Actual \\ Rate \\ \end{tabular} & & \begin{tabular}{c} Standard \\ Rate \end{tabular} \\ \hline$ & & $ & \\ \hline$ & & $ & \\ \hline$ & & $ & \\ \hline$ & & $ & \\ \hline \end{tabular} Price Variance $ $