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:

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. @ $2.30/kg. ) Actual cost of materials purchased Actual direct materials purchased and used $16.10 per finished unit $381,900 156,000 kgs. Multiple Choice $23,100 unfavorable. o o $43,700 favorable O O $20,600 unfavorable. O $43.700 unfavorable. $23,100 unfavorable. 0 $43,700 favorable. $20,600 unfavorable. $43,700 unfavorable. $23,100 favorable