Banner systems is a start up company that makes connectors for high-speed Internet connections banner has budgeted three hours of direct labor per connector at a standard cost of $14 per hour during August technicians actually work to 190 hours completing 75 connectors all 75 connectors actually produced or sold banner pay the technicians $14.80 per hour what is banners direct labor efficiency variants for August? ( and can you please explain why)

A.)$ 338.00 F

B) $518.00 F

C) $2812.00 F

D) $490.00 F