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Answer (A) is correct . Standard usage was three parts per radio at $1.45 each. For a production level of 3,000 units, the total materials needed equaled 9,000 parts, but materials actually used totaled 10,000 parts. Thus, the variance is $1,450 unfavorable {SP × (AQ – SQ) = [$1.45 standard cost per part × (10,000actually used – 9,000 standard usage)]}.

Answer (B) is incorrect because The variance is unfavorable. The actual quantity used exceeded the standard input allowed.
Answer (C) is incorrect because Assuming that 12,000 parts were consumed results in $4,350 unfavorable.
Answer (D) is incorrect because Assuming that 12,000 parts were consumed and that the variance is favorable results in $4,350 favorable.