When auto manufacturer BMW purchased the RollsRoyce brand name, BMW had to hire and train a new staff of assembly workers. The new workers were paid $28.00 per hour, worked a total of 8,700 hours, and produced 1,700 cars. BMW budgeted for a standard labor rate of $33.00 per hour and 2.75 direct labor hours per car. What is the direct labor efficiency variance for the RollsRoyce division?

A. $132,825 favorable B. $112,700 unfavorable C. $112,700 favorable D. $132,825 unfavorable