Saved Help Save & Exit Submit Roman Manufacturing's July production involved actual direct labor costs of $49,569 for 3,900 direct labor hours. The budget for the July level of production called for 4,000 direct labor hours at $12.70 per hour, using a standard cost system. Roman's labor rate variance for July is: Multiple Choice O $1.270 favorable, $1.231 favorable. O $39 unfavorable $1231 unfavorable