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

Java ProSystems is a start-up company that makes connectors for high-speed Internet connections. JavaPro Systems has budgeted three hours of direct labor per connector, at a standard cost of $ 13 per hour. During August, technicians actually worked 195 hours completing 72 connectors. All 72 connectors actually produced were sold. JavaPro paid the technicians $ 13.80 per hour.
What is JavaPro's direct labor cost variance for August?
A.172.80 U
B.156.00 U
C.57.60 U
D.117.00 U

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