During March 2022, Sheffield Tool & Die Company worked on four jobs. A review of direct labor costs reveals the following summary data. Actual Standard Job Number Hours Costs Hours Costs Total Variance A257 200 $ 4,000 210 $ 4,200 $ 200 F A258 450 10,350 430 8,600 1,750 U A259 300 6,390 299 5,980 410 U A260 110 2,090 103 2,060 30 U Total variance $ 1,990 U 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.) Job No. Actual Hours Standard Hours Quantity Variance A257 ta $ A258 A259 A260 Totals $ SHEFFIELD TOOL & DIE COMPANY Direct Labor Variance Report Actual Rate Standard Rate Price Variance v v