ExpertNet Systems is a start$-$up company that makes connectors for high$-$speed Internet connections. ExpertNet Systems has budgeted three hours of direct labor per connector, at a standard co: of $$23$ per hour. During August, technicians actually worked $200$ hours completing $71$ connectors. All $71$ connectors actually produced were sold. ExpertNet Systems paid the technicians $$23\mathrm{.}40$ p hour,

What is ExpertNet Systems' direct labor cost variance for August?

A$.$ $$28\mathrm{.}40U$

B$.$ $$219\mathrm{.}00U$

C$.$ $$80\mathrm{.}00U$

D$.$ $$85\mathrm{.}20U$