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AppletSystems is astart-up company that makes connectors forhigh-speed Internet connections. AppletSystems has budgeted three hours of direct labor perconnector, at a standard cost of$13per hour.

AppletSystems is astart-up company that makes connectors forhigh-speed Internet connections. AppletSystems has budgeted three hours of direct labor perconnector, at a standard cost of$13per hour. DuringAugust, technicians actually worked190hours completing72connectors. All72connectors actually produced were sold. AppletAppletpaid the technicians$13.80per hour.

What is AppletApplet's direct labor cost variance forAugust?

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