Expert Net Systems is astart-up company that makes connectors forhigh-speed Internet connections. Expert Net Systems has budgeted three hours of direct labor perconnector, at a standard cost of $13per hour. DuringAugust, technicians actually worked 198hours completing 76 connectors. All 76connectors actually produced were sold. Expert Net paid the technicians $13.80 per hour.

What is Expert Net's direct labor cost variance forAugust?

A. $231.60 Unfavorable

B. $158.40 Unfavorable

C. $60.80 Unfavorable

D. $182.40 Unfavorable