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. oman's labor efficiency variance for July is: Multiple Choice $1,290 favorable. $1,249 favorable. $1,249 unfavorable. $41 unfavorable