- Parallel Enterprises has collected the following data on one of its products. During the period the company produced 25,000 units. The direct materials price variance is: mo Direct materials standard (7 kg. @ $2/kg) Actual cost of materials purchased Actual direct materials purchased and used $ 14 per finished unit $320,500 161,000 kg Seleccione un O $1,500 favorable 550,000 unfavorable O $22,500 favorable 51.500 untvorable O 520 500 unfavorable TC 550,000 favorable $20.500 favorable $22.500 unfavorable