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. @ $2.30/kg) Actual cost of materials purchased Actual direct materials purchased and used $16.10 per finished unit $381,900 156,000 kg o $20,600 unfavorabl. o $43,700 unfavorabl. o $43,700 favorabl. o $23,100 unfavorabl. o $23,100 favorabl