During March 2020, Garner Tool & Die Company worked on four jobs. A review of the direct labour costs reveals the following summary data: Actual Standard Job Number Hours Costs Hours Costs Total Variance A257 220 $4,400 225 $4,500 $100 Favourable A258 450 9,450 430 8,600 850 Unfavourable A259 240 4,860 240 4,800 60 Unfavourable A260 115 2,070 110 2,200 130 Favourable Total variance $680 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, e. g. 15.25.)