ProNet Systems is a start-up company that makes connectors for high-speed Internet connections. ProNet has budgeted three hours of direct labor per connector, at a standard cost of $13 per hour. During August, technicians actually worked 200 hours completing 74 connectors. All 74 connectors actually produced were sold. ProNet paid the technicians $13.80 per hour. What is ProNet's direct labor efficiency variance for August? O A. $126.00 F O B. $2,760.00 F O C. $303.60 F O D. $286.00 F