FastNet Systems is a start-up company that makes connectors for high-speed Internet connections. FastNet has budgeted 3 hours of direct labor per connector, at a standard cost of $17 per hour. During January, technicians actually worked 198 hours completing 70 connectors actually produced and sold. FastNet paid the technicians $17.50 per hour. What is FastNet's direct labor efficiency variance for January? A. $1.260.00 F B. $70.00 F C. $210.00 F D. $204.00 F