Banner Systems is a start-up company that makes connectors for high-speed internet connects Baner has budgeted these hours of direct labor per cornedo, at a standard cost of $14 per hour. During August, technicians actually worked 194 hours completing 80 connectors All 60 connectors actualy produced were sold. Banner paid the technicians $14.50 per hour What is Barner's dret labor effany variance for August OA 364030F OB. 44.00 F C. $408.80 F OD 2871.20