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. e $2.35/kg) Actual cost of materials purchased Actual direct materials purchased and used $16.45 per finished unit $392,150 157,000 kg Multiple Choice $42,300 unfavorable. $42,300 favorable $23,200 unfavorable. $23,200 favorable. $19,100 unfavorable