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Answer (D) is correct . The company produced 12,000 units of output, each of which required two units of direct materials. Thus, the standard input allowed for direct materials was 24,000 units at a standard cost of $2.50 each [$60,000/(12,000 units of output*2 units of direct materials)]. An unfavorable quantity variance signifies that the actual quantity used was greater than the standard input allowed. The direct materials quantity variance equals the standard price per unit times the difference between actual and standard quantities. Consequently, because 1,000 ($2,500 U/$2.50) additional units were used, the actual total quantity must have been 25,000 units (24,000 standard + 1,000).
Answer (A) is incorrect because The number of units of finished product is 12,000.
Answer (B) is incorrect because Assuming that each unit of finished product includes only one unit of direct materials results in 12,500 units.
Answer (C) is incorrect because Assuming a favorable quantity variance results in 23,000 units.