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 $14 per hour. During August, technicians actually worked 205 hours completing 76 connectors. All 76 connectors actually produced were sold. Fastnet paid the technicians $14.80 per hour. What is FastNet's direct labor cost variance for August?

60.80 U

164.00 U

158.00 U

182.40 U