MajorNet Systems is a? start-up company that makes connectors for? high-speed Internet connections. MajorNet has budgeted three hours of direct labor per? connector, at a standard cost of $17per 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 efficiency variance for August?

A.) $919.80 F

B.) $1,071.00 F

C.) $1,121.40 F

D.) $3,364.20 F