Requirement: Can you explain why the interpretation/answer came out like this (see interpretation photo)? And where did 150,000 come from? Please explain I want to understand.

Material Quantity Variance (MQV) Application: (145,000) (2.50) (150,000) (2.50) 12,500 F\fThe following selected information were taken from Malabanan Manufacturing Company which manufactures it's single product called crazy pie. : 1. Produced: 75,000 pieces 2. Standard variable cost per price Direct materials . . 2 grams at 2.50 5. Direct labor 05 hour at 25 1.25. Variable Factory Overhead .05 hour at 50 2.50 3. Fixed factory overhead cost Monthly budget for 65,000 pieces . Standard hours 80,000. 4. Actual production costs Direct materials purchases . 300,000 grams at 2.60 Direct materials used 145,000 grams at 2.60 Direct Labor 7,600 hours at 24.50 Factory Overhead 170,000