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 192 hours completing 75 connectors. All 75 connectors actually produced were sold. Cybernet paid the technicians $14.80 per hour. What is Cybernet's direct labor cost variance for August? A. $180.00U B. $60.00U C. $308.40U D. $153.60U