Required information [The following information applies to the questions displayed below.) Roman Mfg.'s July production involved actual direct labor costs of $46,287 for 3,700 direct labor hours. The budget for the July level of production called for 3.800 direct labor hours at $12.50 per hour, using a standard cost system. With respect to labor costs, Roman's production manager is responsible for: Required information [The following information applies to the questions displayed below.) Roman Mfg,s July production involved actual direct labor costs of $46,287 for 3.700 direct labor hours. The budget for the July level of production called for 3,800 direct labor hours at $12.50 per hour, using a standard cost system. Roman's labor rate variance for July is: Required information (The following information applies to the questions displayed below.) Roman Mfg.'s July production involved actual direct labor costs of $46,287 for 3,700 direct labor hours. The budget for the July level of production called for 3,800 direct labor hours at $12.50 per hour, using a standard cost system. Roman's labor efficiency variance for July is: [The following information applies to the questions displayed below.) Roman Mfg.'s July production involved actual direct labor costs of $46,287 for 3.700 direct labor hours. The budget for the July level of production called for 3,800 direct labor hours at $12.50 per hour, using a standard cost system. Which of the following is the most likely explanation for the types of labor variances resulting from Roman's July operations? Multiple Choice O Management used workers who received a higher wage and worked more efficiently. O Management reduced the wage rates in July, which caused the workers to deliberately slow down productivity. O C ) Management used less experienced workers whose lower wage rate more than offset their lower productivity. O Management paid workers more than standard hourly rates, but the excess pay did not result in increased productivity