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 $ $16 per hour. During August, technicians actually worked 195 hours completing 79 connectors. All 79 connectors actually produced were sold. JavaPro paid the technicians $16.80 per hour. What is JavaPro's direct labor efficiency variance for August?

a) 516.00 F

b)3,276.00 F

c) 705.60 F

d)672.00 F