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. @ $1.95/kg) Actual cost of materials purchased Actual direct materials purchased and used $13.65 per finished unit $314, 150 149,000 kg Multiple Choice $27100 unfavorable. $50,700 unfavorable $50,700 favorable. Multiple Choice $27,100 unfavorable. $50,700 unfavorable. $50,700 favorable. $23,600 unfavorable. $23,600 favorable