Just need some help on this one question please

I will rate!

Many thanks and God bless!!!

MetaPro Systems is a start-up company that makes connectors for high-speed Internet connections. MetaPro has budgeted three hours of direct labor per connector, at a standard cost of $14 per hour. During August, technicians actually worked 190 hours completing 70 connectors. All 70 connectors actually produced were sold. MetaPro paid the technicians $14.80 per hour. What is MetaPro's direct labor efficiency variance for August? O A. $2,812.00 F O B. $280.00 F O C. $296.00 F OD. $128.00 F