During March 2022, Splish Company worked on four jobs. A review of the direct labour costs reveals the following summary data: Actual Standard Job Number Hours Costs Hours A257 220 228 A258 450 430 $5,060 10,800 5,580 2,415 Costs $5,244 9,890 5,520 2,484 Total Variance $184 Favourable 910 Unfavourable 60 Unfavourable 69 Favourable $717 Unfavourable A259 240 240 A260 115 108 Total variance 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, e.g. 15.25 and other answers to O decimal places, e.g. 125) SI Direct! For the Mo Job No. Actual Hours Standard Hours Labour Quantity Variance Actual Rate A257 220 228 $ A258 450 430