The standard cost of direct labour is 9.50 per hour and the standard quantity is 3 hours per unit of output. The actual cost is 8.60 per hour and the actual time taken is 2.7 hours per unit. 5,000 units are produced in the period. What is the direct labour efficiency variance? A. 6,000 favourable B. 18,500 favourable C. 14,250 favourable OD. 12,900 favourable