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 pounds @ $1.65/pound). Actual cost of materials purchased. Actual direct materials purchased and used $ 11.55 per finished unit $257,850 143,000 pounds Multiple Choice $30.900 unfavorable $52.800 favorable $30,900 unfavorable. $52,800 favorable. $52,800 unfavorable. $21,900 favorable. $21,900 unfavorable