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 @ $1.85/Kilogram) Actual cost of materials purchased Actual direct materials purchased and used $ 12.95 per finished unit $ 294,250 147,000 Kilogram Multiple Choice $29,500 unfavorable G $51,800 unfavorable