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What is metapro direct labor cost variance for august

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Question - MetaPro Systems is a start-up company that makes connectors for high-speed Internet connections. MetaPro Systems has budgeted three hours of direct labor per connector, at a standard cost of $13 per hour. During August, technicians actually worked 190 hours completing 72 connectors. All 72 connectors actually produced were sold. MetaPro paid the technicians $13.80 per hour.

What is MetaPro's direct labor cost variance for August?

A. $ 57.60$57.60 U

B. $ 172.80$172.80 U

C. $ 186.00$186.00 U

D. $ 152.00$152.00 U

Reference no: EM131596603

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