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. @ $2.15/kg) Actual cost of materials purchased Actual direct materials purchased and used $15.05 per finished unit $351,750 153,000 kg Multiple Choice $22.800 unfavorable $22,800 rable. $47,300 favorable. o $47,300 unfavorable. $24,500 unfavorable