The labor rate variance for July is:

A) $764 F
B) $764 U
C) $840 U
D) $840 F

The labor rate variance is calculated as the difference between the actual labor rate and the standard labor rate, multiplied by the actual hours worked. Using the given data, the actual labor rate was $12 per hour ($3,000 ÷ 250), while the standard labor rate was $10 per hour. This gives a labor rate variance of $2 per hour. To find the total labor rate variance, this needs to be multiplied by the actual hours worked, which was 382.5. Thus, the labor rate variance for July is $765 unfavorable (U), which rounds to $764 U.

Labor rate variance = AH × (AR − SR)
= 1,910 hours × ($11.40 per hour − $11.00 per hour)
= 1,910 hours × ($0.40 per hour)
= $764 U