During March 2012, Garner Tool & Die Company worked on four jobs. A review of the direct labour costs reveals the following summary data:

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.
Instructions
Prepare a report for the plant supervisor on direct labour cost variances for March. The report should have columns for the following headings: (1) Job No., (2) Actual Hours, (3) Standard Hours, (4) Labour Quantity Variance, (5) Actual Rate, (6) Standard Rate, (7) Labour Price Variance, and (8) Explanations.

Actual Standard ob Number Hours Costs Hours Cost Tal Variance A257 A258 A259 A260 Total variance 220 450 240 115 5,500 12,150 6,180 2,530 225 430 240 110 5,625 10,750 6,000 2,750 $ 125 F 1,400 U 180 U 220 F $1,235 U