Roman Manufacturings July production involved actual direct labor cost of 63,497 for 4,700 direct labor hours. The budget for the July level of production called for 4,800 direct labor hours at 13.50 per hour, using a standard cost system.

What is Romans labor efficiency variance for July?

a) 1,303 favorable

b) 1,350 favorable

c) 47 unfavorable

d) 1,303 unfavorable