Question - MetaPro Systems is a start-up company that makes connectors for high-speed Internet connections. MetaPro Systems has budgeted three hours of direct labor per connector, at a standard cost of $13 per hour. During August, technicians actually worked 190 hours completing 72 connectors. All 72 connectors actually produced were sold. MetaPro paid the technicians $13.80 per hour.
What is MetaPro's direct labor cost variance for August?
A. $ 57.60$57.60 U
B. $ 172.80$172.80 U
C. $ 186.00$186.00 U
D. $ 152.00$152.00 U