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 $16 per hour. During August, technicians actually worked 194 hours completing 73 connectors. All 73 connectors actually produced were sold. MetaPro paid the technicians $16.80 per hour. What is MetaPro's direct labor efficiency variance for August? OA. $3,259.20 F O B. $420.00 F C. $400.00 F O D. $244.80 F