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: Direct materials standard (7 kg. @ $1.80/kg.) Actual cost of materials purchased Actual direct materials purchased and used $12.60 per finished unit $285,000 146,000 kgs. Multiple Choice O $30,000 unfavorable. O $52,200 unfavorable. O $22,200 unfavorable. O $52,200 favorable. O $22,200 favorabl $22,200 favorable