What is Digital Systems’ direct labor efficiency variance for January?

a. $75.00 F

b. $225.00 F

c. $232.50 F

d. $1,350.00 F Digital Systems has budgeted three hours of direct labor per connector at a standard cost of $15 per hour. During January, technicians actually worked 210 hours completing the 75 con¬ nectors. Digital Systems paid the technicians $15.50 per hour.