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 $15 per hour. During August, technicians actually worked 200 hours completing 72 connectors. All 72 connectors actually produced were sold. Cybernet paid the technicians $15.80 per hour. What is Cybernet's direct labor cost variance for August? A. $160.00 U B. $80.00 U C. $57.60 U OD. $172.80 U