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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

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 198 hours completing 78 connectors. All 78 connectors actually produced were sold. JavaPro paid the technicians $16.80 per hour. What is JavaPro's direct labor efficiency variance for? August?

A. $604.80 F

B. $3,326.40 F

C. $576.00 F

D. $417.60 F

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