Alty Mfg uses a standard cost system and Its July productlon of3,100 unlts Involved actual dlrecl labor costs of $359,100 for 6.300 hours worked (AQ)_ The budget for July called for productlon of 3,300 unlts 6,600 dlrect labor hours at S5300 per hour (SP). AIMS dlrect labor efficlency varlence for July, to the nearest dollar. was: Multlple Cholce o o o o o 525.200 unfavorable. 33.300 unfavorable. 330.300 unfavorable. SS.ZOO unfavorable. 521.900 favorable.