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. @ $1.65/kg.)	$11.55 per finished unit
Actual cost of materials purchased	$257,850
Actual direct materials purchased and used	143,000 kg.

$52,800 unfavorable.

$52,800 favorable.

$21,900 favorable.

$21,900 unfavorable.

$30,900 unfavorable.