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Answer (C) is correct . The standard price was $2.50 [$60,000 ÷ (12,000 units of output × 2 units of direct materials)]. An unfavorable quantity variance of $2,500 means that 1,000 ($2,500 U ÷ $2.50) additional units were used, resulting in an actual total quantity of 25,000 units [(12,000 units of output × 2 units of direct materials) + 1,000]. Actual price was $3.00 ($105,000 total cost?÷ 35,000 units purchased). Consequently, the direct materials price variance is $12,500 unfavorable {AQ × (AP – SP) = [25,000 units × ($3.00 – $2.50)]}.

Answer (A) is incorrect because The direct materials quantity variance is $2,500 unfavorable.
Answer (B) is incorrect because The price variance is $12,500, or $.50 per unit.
Answer (D) is incorrect because The price variance is $12,500, or $.50 per unit.