B, Figure B directly moves the heavy object, so the force used by people is equal to the gravity of the heavy object; Figure A uses an inclined plane to carry heavy objects. The inclined plane is a labor-saving and distance-saving machine.
Mechanical efficiency is the ratio of useful work to total work. Compared with not using machinery (Figure B), using machinery (the inclined plane of Figure A is a kind of machinery) brings more extra work, so the mechanical efficiency of Figure A is lower. This item is inconsistent with the meaning of the question.
D. according to the analysis of item c, the mechanical efficiency of a is lower than that of B.
So choose D.