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Applet Systems is a start-up company that makes connectors for high-speed Internet connections. Applet Systems...

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Accounting

Applet Systems is a start-up company that makes connectors for high-speed Internet connections. Applet Systems has budgeted three hours of direct labor per connector, at a standard cost of $15 per hour. During August, technicians actually worked 190 hours completing 80 connectors. All 80 connectors actually produced were sold. Applet paid the technicians $ $15.80 per hour. What is Applet's direct labor cost variance for August?

a) 64.00 U

b) 152.00 U

c) 598.00 U

d) 192.00 U

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