ProNet Systems is a start-up company that makes connectors for high-speed Internet connections. ProNet Systems has budgeted three hours of direct labor per connector, at a standard cost of $13 per hour. During August, technicians actually worked 194 hours completing 77 connectors. All 77 connectors actually produced were sold. ProNet paid the technicians $13.80 per hour. What is ProNet's direct labor cost variance for August? O A. $61.60 U B. $184.80 U O c. $155.20 U OD. $325.80 U