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Answer (A) is correct.
The total O/H variance is the over- or underapplied O/H, that is, the difference between applied O/H and the actual O/H. The applied O/H is calculated as follows:

y = $132,000 + $13 (DMH)

This equation is derived by summing individual O/H items. The fixed portion needs to be converted to a rate by dividing it by normal capacity. Thus, the fixed O/H rate is $1.32 ($132,000 ÷ 100,000). To calculate the total O/H rate, the fixed rate is added to the variable rate. Hence, the total O/H rate per DMH is $14.32 ($1.32 + $13.00).

The actual O/H is $1,358,250 ($133,250 + $1,225,000). Consequently, the amount of underapplied O/H is $12,170 U ($1,358,250 – $1,346,080).

Answer (B) is incorrect.
The applied O/H is $1,346,080, which is based on the budgeted DMH for the equivalent units of production, not on the actual DMH.
Answer (C) is incorrect.
The applied O/H is $1,346,080, which is based on the budgeted DMH for the equivalent units of production, not on the actual DMH. Furthermore, because the actual O/H is greater than the O/H applied, the underapplied O/H results in an unfavorable variance.
Answer (D) is incorrect.
The variance of $73,750 favorable assumes that standard input for the actual output was 100,000 DMH and that overhead applied was therefore $1,432,000.