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During March 2022, Novak Company worked on four jobs. A review of the direct labour costs reveals the following summary data: Actual Standard Job Number

During March 2022, Novak Company worked on four jobs. A review of the direct labour costs reveals the following summary data:

Actual

Standard

Job Number

Hours

Costs

Hours

Costs

Total Variance

A257

220

$4,840

226

$4,972

$132

Favourable

A258

450

10,350

427

9,394

956

Unfavourable

A259

240

5,460

240

5,280

180

Unfavourable

A260

115

2,070

110

2,420

350

Favourable

Total variance

$654

Unfavourable

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.

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