What is appletapplets direct labor cost variance for


Applet Systems is a start-up company that makes connectors for high-speed Internet connections. Applet Systems has budgeted three hours of direct labor perconnector, 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. AppletApplet paid the technicians $13.80 per hour.

What is AppletApplet's direct labor cost variance for August?

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