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FastNet Systems is a start - up company that makes connectors for high - speed Internet connections. FastNet Systems has budgeted three hours of direct

FastNet Systems is a start-up company that makes connectors for high-speed Internet connections. FastNet Systems has budgeted three hours of direct labor per connector, at a standard cost of $15 per hour. During August, technicians actually worked 190 hours completing 76 connectors. All 76 connectors actually produced were sold. FastNet paid the technicians $15.80 per hour. What is FastNet's direct labor cost variance for August? A. $182.40 U B. $418.00 U OC. $152.00 U O D. $60.80 U

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