Job Number A257 A258 Actual Hours Costs 210 $4,200 440 10,120 300 6,450 120 2,280 Standard Hours Costs 218 $4,360 429 8,580 298 5,960 112 2,240 Total Variance $160 F 1,540U 490 U 40 F $1,910 U A259 A260 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 plant 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 $ $ Job Number A257 A258 A259 A260 Total variance Actual Hours Costs 210 $4,200 440 10,120 300 6,450 120 2,280 Standard Hours Costs 218 $4,360 429 8,580 298 5,960 112 2,240 Total Variance $160 F 1,540 U 490 U 40 F $1,910 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 plant supervisor on direct labor cost variances for March. (Round actual rate and standard rate to 2 decimal places, e.g. 10.50.) TOBY TOOL & DIE COMPANY Direct Labor Variance Report Quantity Variance Actual Rate Standard Rate $ $ > $ $ $ $ $ $ Job Number A257 A258 A259 A260 Total variance Actual Hours Costs 210 $4,200 440 10,120 300 6,450 120 2,280 Standard Hours Costs 218 $4,360 429 8,580 298 5,960 112 2.240 Total Variance $160 F 1,540U 490 U 40 F $1,910 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 plant supervisor on direct labor cost variances for March. (Round actual rate and standard rate to 2 decimal places, e.g. 10.50.) Standard Rate Price Variance Price Variance $ >