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Roman Manufacturing's July production involved actual direct labor costs of $39,963 for 3,300 direct labor hours. The budget for the July level of production

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Roman Manufacturing's July production involved actual direct labor costs of $39,963 for 3,300 direct labor hours. The budget for the July level of production called for 3,400 direct labor hours at $12.10 per hour, using a standard cost system. Roman's labor rate variance for July is: Multiple Choice $1,210 favorable. $1,177 unfavorable. $33 unfavorable. $1,177 favorable.

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