Question 8 of 8 -/1 During March 2020. Garner Tool & Die Company worked on four jobs. A review of the direct labour costs reveals the following summary data: Job Number A257 A258 A259 A260 Total variance Actual Hours Costs 220 $5.940 450 13,500 240 6,600 115 2.875 Standard Hours Costs 226 $6.102 426 11.502 240 6,480 108 2.916 Total Variance $162 Favourable 1.998 Unfavourable 120 Unfavourable 41 Favourable $1,915 Unfavourable 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 labour cost variances for March (Round answers to 2 decimal places, es 15.25) GARNER TOOLS Direct Labour For the Month End Actual Standard Quantity Actual Hours Hours Variance Rate 220 226 450 426 240 240 115 108 Totals Job Number A257 A258 A259 A260 Total variance Actual Hours Costs 220 $5,940 450 13,500 240 6,600 115 2.875 Standard Hours Costs 226 $6,102 426 11,502 240 6.480 108 2.916 Total Variance $162 Favourable 1.998 Unfavourable 120 Unfavourable 41 Favourable $1.915 Unfavourable 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 labour cost variances for March. (Round answers to 2 decimal places, eg. 15.25.) ECOMPANY nce Report larch 31, 2020 Standard Rate Price Variance Explanation S