Expertnet systems is a startup company that makes connectors for high-speed internet connections. Expertnet systems has budgeted three hours of direct labor per connector, at a standard cost of $15 per hour. During August, technicians actually worked 205 hours completing 72 connectors. All 72 connectors actually produced were sold. Expertnet paid the technicians $15.80 per hour.

What is ExpertNet's direct labor cost variance for August?

A. $164.00 U

B. $172.80 U

C. $57.60 U

D. $1.00 U