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