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 $1.50/Kilogram) Actual cost of materials purchased Actual direct materials purchased and used $ 10.50 per finished unit $231,600 140,000 Kilogram Multiple Choice $21,600 favorable $21,600 unfavorable $52,500 favorable $52.500 unfavorable