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 Kilogram @ $2.20/Kilogram)	$ 15.40	per finished unit
Actual cost of materials purchased	$ 361,700
Actual direct materials purchased and used	154,000	Kilogram

Multiple Choice

$23,300 unfavorable.

$46,200 unfavorable.

$46,200 favorable.

$22,900 unfavorable.

$22,900 favorable.