What is MajorNet’s direct labor efficiency variance for August?

a. $919.80 F

b. $1,071.00 F

c. $1,121.40 F

d. $3,364.20 F

MajorNet Systems has budgeted three hours of direct labor per connector, at a standard cost of $17 per hour. During August, technicians actually worked 189 hours completing 84 connectors. All 84 connectors actually produced were sold. MajorNet paid the technicians $17.80 per hour.