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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

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 worked 194 hours completing the 72 connectors actually produced were sold. Banner paid the technicians $14.80 per hour. What is Banner's direct labor price variance for August?

A. $57.60 U

B. $152.80 U

C. $172.80 U

D. $155.20 U

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