During March 2022. Sheffield Company worked on four jobs. A review of the direct labour costs reveals the following summary data: Job Number A257 A258 A259 A260 Total variance Actual Hours Costs 220 $4,400 450 10,350 240 4,860 115 2,070 Standard Hours Costs 230 $4,600 427 8.540 240 4,800 108 2,160 Total Variance $200 Favourable 1,810 Unfavourable 60 Unfavourable 90 Favourable $1,580 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. (Round actual and standard rates to 2 decimal places, eg. 15.25 and other answers to decimal places, eg. 125) Dit Job No. Actual Hours Standard Hours Labour Quantity Variance Forth Acti Ra A257 220 230 $ $ > A258 450 427 > A259 240 240