During march 2017, toby 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 220 $4,840 228 $5,016 $176 f a258 460 11,040 443 9,746 1,294 u a259 305 7,107 306 6,732 375 u a260 100 2,000 93 2,046 46 f total variance $1,447 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 quantity variance, actual rate, standard rate and price variance to 2 decimal places, e. g. 10.50.)