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 $ 13 per hour. During August, technicians actually worked 190 hours completing 76 connectors. All 76 connectors actually produced were sold. FastNet paid the technicians $ 13.80 per hour. What is FastNet's direct labor cost variance for August?

A.$ 60.80 U

B.$ 342.00 U

C.$ 182.40 U

D.$ 152.00 U