Roman Mfg.'s July production involved actual direct labor costs of $38,432 for 3,200 direct labor hours. The budget for the July level of production called for 3,300 direct labor hours at $12.00 per hour, using a standard cost system.

Roman's labor rate variance for July is ?

$1,200 favorable $32 unfavorable $1,168 unfavorable $1,168 favorable.

Roman's labor efficiency variance for July is ?

$1,200 favorable $1,168 favorable $1,168 unfavorable $32 unfavorable