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 kg. @ $1.65/kg) $11.55per finished unit

Actual cost of materials purchased $257,850

Actual direct materials purchased and used 143,000kg

Multiple Choice

• $30,900 unfavorable.
• $52,800 unfavorable.
• $52,800 favorable.
• $21,900 unfavorable.
• $21,900 favorable.