Roman mfg.'s July production involved actual direct labor costs of $44,676 for 3,600 direct labor hours. The budget for the July level of production called for 3,700 direct labor hours at $12.40 per hour, using a standard cost system...

1. Roman's labor rate variance for July is?

A. $36 unfavorable

B. $1,204 unfavorable

C. $1,240 unfavorable

D. $1,204 favorable

2. Roman's labor efficiency variance for July is?

A. $1,240 favorable

B. $1,204 favorable

C. $1,204 unfavorable

D. $36 unfavorable