During March 2022, Sunland 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 480 11.040 468 9.360 1,680 U A259 310 6,727 312 6,240 487 U A260 110 1,980 103 2,060 80 F Total variance $1,887 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 rote and standard rate to 2 decimal ploces, eg. 10.50)