What is ProNet's direct labor efficiency variance for August?

a. \(\$ 75.00 \mathrm{~F}\)

b. \(\$ 232.50 \mathrm{~F}\)

c. \(\$ 225.00 \mathrm{~F}\)

d. \(\$ 1,350.00 \mathrm{~F}\)

ProNet Systems has budgeted 3 hours of direct labor per connector, at a standard cost of \(\$ 15\) per hour. During January, technicians actually worked 210 hours completing the 75 connectors. ProNet paid the technicians \(\$ 15.50\) per hour.