Fact Pattern: A manufacturer of radios purchases components from subcontractors for assembly into complete radios. Each radio requires three units each of Part X, which has a standard cost of $2.90 per unit. During June, the company had the following experience with respect to Part X: Purchases ($36,000) Consumed in manufacturing Radios manufactured Units 12,000 10,000 3,000 During June, the company incurred a materials efficiency variance of A. $2,900 favorable. O B. $8,700 favorable. C. $8,700 unfavorable. D. $2,900 unfavorable.