Use the Following Information to Answer the Next Question(s)

Multiple Choice

Use the following information to answer the next question(s) :
The standard cost sheet for one of the Vitton Company's products is presented below.
*Rate based on expected activity of 12,000 hours
The following results for last year were recorded.

-The materials usage variance is

A) $4,000 favourable.
B) $4,000 unfavourable.
C) $6,000 favourable.
D) $6,000 unfavourable.