Required information [The following information applies to the questions displayed below.j Roman Mfg's July production involved actual direct labor costs of $56,373 for 4,300 direct labor hours. The budget for the July level of production called for 4,400 direct labor hours at $13.10 per hour, using a standard cost system. Roman's labor efficiency variance for July is: Multiple Choice $1,310 favorable. $1,267 favorable. $1,267 unfavorable. $43 unfavorable