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Answer (D) is correct . The static budget for direct materials is $127,500 (8,500 units × $15). Thus, no variance arose with respect to direct materials. Because direct labor for 9,000 units was budgeted at $81,000, the unit direct labor cost is $9. Thus, the direct labor budget for 8,500 units is $76,500, and the total direct labor variance is $1,275 ($77,775 – $76,500). Because the actual cost is greater than the budgeted amounts, the $1,275 variance is unfavorable. Given that the actual time per unit (45 minutes) was the same as that budgeted, no direct labor efficiency variance was incurred. Hence, the entire $1,275 unfavorable variance must be attributable to the direct labor rate (or price) variance.

Answer (A) is incorrect because No direct materials variance occurred. The actual cost was equal to the budgeted cost for direct materials.
Answer (B) is incorrect because No direct labor efficiency variance occurred. Budgeted hours were identical to actual hours for 8,500 units.
Answer (C) is incorrect because No direct labor efficiency variance occurred. Budgeted hours were identical to actual hours for 8,500 units.