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 $(7$ Kilogram @ $$1\mathrm{.}65/$Kilogram$)$

$$11\mathrm{.}55$ per finished unit

$$257,850$

$143,000$ Kilogram

Actual cost of materials purchased

Actual direct materials purchased and used

Multiple Choice

$$52,800$ unfavorable.

$$30,900$ unfavorable.

$$21,900$ favorable.

$$52,800$ favorable.

$$21,900$ unfavorable