HyperNet Systems is a start-up company that makes connectors for high-speed Internet connections. HyperNet Systems has budgeted three hours of direct labor per connector, at a standard cost of $16 per hour. During August, technicians actually worked 194 hours completing 71 connectors. All 71 connectors actually produced were sold. HyperNet paid the technicians $16.80 per hour.What is HyperNet's direct labor cost variance for August?Question Status, 2

Answer A $56.80 U

Answer B $155.20 U

Answer C $170.40 U

Answer D $148.80 U