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What is hypernet direct labor cost variance for august

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Problem 1: 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 $15 per hour. During August, technicians actually worked 190 hours completing 72 connectors. All 72 connectors actually produced were sold. HyperNet paid the technicians $15.80 per hour. What is HyperNet's direct labor cost variance for August?

A. $57.60 U

B. $238.00 U

C. $172.80 U

D. $152.00 U

Reference no: EM132819654

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