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Answer (D) is correct . The direct materials quantity variance equals the standard price ($1.80 per pound) times the difference between the actual and standard quantities. The actual quantity used was 142,500 pounds. The standard quantity is 8 pounds per unit of product. Given that 19,000 units were produced, the standard quantity for the actual output was 152,000 pounds (8 lbs. × 19,000 units). Hence, the direct materials quantity variance is $17,100 [(152,000 – 142,500) × $1.80]. Since the actual quantity used was less than the standard quantity, the variance is favorable.

Answer (A) is incorrect because The direct materials quantity variance is favorable because the actual quantity used is less than the standard quantity.
Answer (B) is incorrect because The direct materials quantity variance equals the standard price multiplied times the difference between the actual and standard quantities.
Answer (C) is incorrect because The direct materials quantity variance is favorable because the actual quantity used is less than the standard quantity.