The following details were extracted from the standard cost card of a component: Raw materials: 2 Kgs @ \$4.50 per Kg Direct labour: 5 hrs @ $5.50 per hour During the period, actual results were as follows: Production- 2,000 components. Direct material purchase and usage- 4,000Kgs at a cost of $18,000. Wage Paid: (10,000 hrs) $60,000 What is the Labour Efficiency Variance? Select one: A. 0 (Neither Favourable or Adverse) B. 600 (Adverse) C. 3,300 (Adverse) D. 2,400 (Favourable)