JavaPro Systems is a start-up company that makes connectors for high-speed Internet connections. JavaPro has budgeted three hours of direct labor per connector, at a standard cost of $14 per hour. During August, technicians actually worked 192 hours completing 75 connectors. All 75 connectors actually produced were sold. JavaPro paid the technicians $14.80 per hour. What is JavaPro's direct labor efficiency variance for August? A. $308.40 F

B.$462.00 F

C. $488.40 F

D. $2,841.60 F