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During March 2020, Toby Tool & Die Company worked on four jobs

Management

During March 2020, Toby Tool & Die Company worked on four jobs. A review of direct labor costs reveals the following summary data. 
Job Number Hours Costs Hours Costs Total Variance A257 221 $4,420 225 $4,500 $80 F A258 450 9.450 430 8.600 850 U A259 300 6,180 300 6.000 180 U A260 116 2.088 110 2.200 112 F Total variance $838 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, eg 10.50.) 
Standard Price Price Rate Variance Variance 

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