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

ExpertNet Systems is a start-up 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 $16 per hour. During August, technicians actually worked 195 hours completing 71 connectors. All 71 connectors actually produced were sold. ExpertNet paid the technicians $16.80 per hour. What is ExpertNet's direct labor cost variance for August?

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