Expert Net Systems is a start-up company that makes connectors for high-speed Internet connections. Expert Net Systems has budgeted three hours of direct labor per connector, at a standard cost of $13per hour. During August, technicians actually worked 198hours completing 76 connectors. All 76connectors actually produced were sold. Expert Net paid the technicians $13.80 per hour.
What is Expert Net's direct labor cost variance for August?
A. $231.60 Unfavorable
B. $158.40 Unfavorable
C. $60.80 Unfavorable
D. $182.40 Unfavorable