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Banner Systems is a start - up company that makes connectors for high - speed Internet connections. Banner Systems has budgeted three hours of direct

Banner Systems is a start-up company that makes connectors for high-speed Internet connections. Banner Systems has budgeted three hours of direct labor per connector, at a standard cost of $13 per hour. During August, technicians actually worked 198 hours completing 72 connectors. All 72 connectors actually produced were sold. Banner paid the technicians $13.80 per hour.
What is Banner's direct labor cost variance for August?
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