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 kg. @ $2/kg)	$	14	per finished unit
Actual cost of materials purchased	$	320,500
Actual direct materials purchased and used		161,000	Kg

Seleccione una:

$50,000 favorable.

$22,500 favorable.

$1,500 unfavorable.

$50,000 unfavorable.

$20,500 unfavorable.

$20,500 favorable.

$1,500 favorable.

$22,500 unfavorable.