Roman Mfg's July production involved actual direct labor costs of $52,931 for 4,100 direct labor hours. The budget for the July level of production called for 4,200 direct labor hours at $12.90 per hour, using a standard cost system. Roman's labor rate variance for July is: Multiple Choice $1,249 unfavorable 1,249 favorable $1,290 favorable $41 unfavorable