Question: HyperNet Systems is a? start-up company that makes connectors for? high-speed Internet connections. HyperNet Systems has budgeted three hours of direct labor per? connector, at

HyperNet Systems is a? start-up company that makes connectors for? high-speed Internet connections. HyperNet Systems has budgeted three hours of direct labor per? connector, at a standard cost of $14 per hour. During? August, technicians actually worked 190 hours completing 70 connectors. All 70 connectors actually produced were sold. HyperNet paid the technicians $14.80 per hour.What is HyperNet?'s direct labor cost variance for? August?

A. $56.00 U

B. $168.00 U

C. $128.00 U

D. $152.00 U

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