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

a. $37.50 U

b. $105.00 U

c. $112.50 U

d. $120.00 U 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.