Blaster, Inc. a manufacturer of portable radios, purchases the components from subcontractors to use in assembly of complete radio. Each radio requires three units each of Part XBEZ52 which has a standard cost of 1.45 per unit. During May, Blaster experienced the following with respect to Part XBEZ52.

	Units
Purchases($18,000)	12,000
Consumed in manufacturing	10,000
Radios Manufactured	3,000

During May, Blaster Inc. incurred a materials efficiency variance of

A. $4,350 U

B. $1,450 U

C. $4,350 F

D. $1,450 F