Pendennis plc had the following budget and actual figures for Product ZN6 during April: Output Budget 2,200 units Sales revenue 176,000 Raw materials Labour Fixed overheads Profit Actual 2,500 units 205,000 (77,000) 22,000 metres (98,800) 28,000 metres (66,000) 11,000 hours (24,200) (65,000) 13,000 hours (21,400) 8,800 19,800 What is the direct labour efficiency variance for Product ZN6 for the month of April? A. 2,500 favourable B. 2,500 adverse C. 3,000 adverse D. 3,000 favourable