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$.$ @ $$2\mathrm{.}05/$kg$.)$ $$14\mathrm{.}35$ per finished unit

Actual cost of materials purchased $$332,150$

Actual direct materials purchased and used $151,000$ kgs$.$

A$.$ $$26,600$ unfavorable.

B$.$ $$49,200$ unfavorable.

C$.$ $$49,200$ favorable

D$.$ $$22,600$ unfavorable.

E$.$ $$22,600$ favorable