Cybernet Systems is a start-up company that makes connectors for high-speed Internet connections. Cybernet Systems has budgeted three hours of direct labor per connector, at a standard cost of $14 per hour. During August, technicians actually worked 205 hours completing 77 connectors. All 77 connectors actually produced were sold. Cybernet paid the technicians $14.80 per hour. What is Cybernet's direct labor cost variance for August? A. $164.00 U B. $184.80 U C. $200.00 U D. $61.60 U