[单选题]
Trafalgar budgets to produce 10,000 units of a product, each requiring 45 minutes of labour. Labour is charged at USD20 per hour. During March, 11,000 units were produced. 8,000 hours of labour were paid at a total cost of USD168,000.What is the labour efficiency variance for March?
A .USD5,000 adverse
B .USD5,000 favourable
C .USD5,250 adverse
D .USD5,250 adverse
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