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Cybernet Systems is a start-up company that makes connectors for high-speed Internet connections. Cybernet has budgeted three hours of direct labor per connector, at

 

Cybernet Systems is a start-up company that makes connectors for high-speed Internet connections. Cybernet has budgeted three hours of direct labor per connector, at a standard cost of $13 per hour. During August, technicians actually worked 194 hours completing 71 connectors. All 71 connectors actually produced were sold. Cybernet paid the technicians $13.80 per hour. What is Cybernet's direct labor efficiency variance for August?

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