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 $16 per hour. During August, technicians actually worked 200 hours completing 71 connectors. All 71 connectors actually produced were sold. ProNet paid the technicians $16.80 per hour. What is ProNet's direct labor cost variance for August? O A. $160.00 U O B. $48.00 U O C. $56.80 U OD. $170.40 U