During March 2022, Swifty Tool & Dla 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 210 $ 4,620 215 $ 4.730 $ 110 F A258 470 11,280 450 9,900 1,380 U A259 310 7.254 312 6,864 390 U A260 100 2.000 95 2,090 90 F Total variance $ 1,570 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 places, eg. 10.50.) Tegular UIRCI was austru Prepare a report for the factory supervisor on direct labor cost variances for March. (Round actual rate and standard rate to 2 decimal places, eg. 10.50.) Job No. Actual Hours Standard Hours Quantity Variance $ A257 A258 A259 A260 Totals $ Actual Rate Standard Rate Price Variance $ $ $ $ $ $ $ $ $ $