MajorNet Systems is a start-up company that makes connectors for high-speed Internet connections. MajorNet Systems has budgeted three hours of direct labor per connector, at a standard cost of $17 per hour. During August, technicians actually worked 189 hours completing 84 connectors. All 84 connectors actually produced were sold. MajorNet paid the technicians $17.80 per hour. What is MajorNet's direct labor cost variance for August? A. $67.20 U B. $151.20 U C. $201.60 U D. $919.80 U