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 $4,400 450 9.900 240 4.980 115 1.840 Standard Hours Costs 226 $4.520 425 8.500 240 4.800 109 2,180 Total Variance $120 Favourable 1.400 Unfavourable 180 Unfavourable 340 Favourable $1.120 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.) GA Job No. Actual Hours Standard Hours Quantity Variance Fort Ac R $