Parallel Enterprises has collected the following data on one of its products. During the period the company produced 25,000 units. The direct materials quantity variance is:

Direct materials standard (7 kg. @ $1.80/kg.)	$12.60 per finished unit
Actual cost of materials purchased	$285,000
Actual direct materials purchased and used	146,000 kg

a$30,000 unfavorable.

b$52,200 unfavorable.

c$52,200 favorable.

d$22,200 unfavorable.

e$22,200 favorable.