Banner systems is a start-up company that makes connectors for high-speed internet connections. banner 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 78 connectors. all 78 connectors actually produced were sold. banner paid the technicians $ 13.80 per hour. what is banner's direct labor efficiency variance for august?

572 Favorable

Explanation:

Direct Labour efficiency Variance:

= (Standard Labour Hour - Actual Labour Hour) × Standard Rate

= [(78 connectors × 3 hours of direct labor per connector) - (190 hours)] × $13 per hour

= [234 hours of direct labor - 190 hours] × $13 per hour

= 44 hours × $13 per hour

= $572 Favorable

Therefore, Banner's direct labor efficiency variance for August is $572 Favorable.

the answer choices are:

provides online banking

provides automatic payment services

provides home loans by using saving accounts

accept tax return refunds

hopefully someone can answer the question now lol