Parallel Enterprises has collected produced 25,000 units. The direct materials quantity variance is: the following data on one of its products. During the period the company $15.75 per finished unit Direct materials standard (7 kg. e $2.25/kg) Actual cost of materials purchased Actual direct materials purchased and used $371,750 155, 000 kg Multiple Choice $45,000 unfavorable. $45,000 favorable. $23,000 unfavorable. $22,000 unfavorable. $23,000 favorable