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Expert net paid the technicians 1380 per hour what is

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

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Accounting Basics: Expert net paid the technicians 1380 per hour what is

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