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 $4,800 207 $4,968 $168 F A258 470 12,690 452 10.848 1,842 U A259 300 7,740 299 7,176 564 U A260 110 2,420 102 2,448 28 F Total variance $2,210 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 $ A258 A259 A260 Totals $ TOOL & DIE COMPANY abor Variance Report Actual Rate Standard Rate Price Variance $ $ $ $ $ $ $ Price Variance > >