arallel Enterprises has collected the following data on one of its products. During the period the compary produced 25,000 units The irect materials quantity variance is: Direct materials standard (7 Kilogram \$2.30/Kilogram) $16.10 per finished unit Actual cost of materials purchased $381,900 Actual direct materials purchased and used 156,000 Kilogram Multiple Choice $43,700 favorable. $20,600 unfovorable. $23,100 favorable $43,700 unfovoroble $23,100 unfovorable