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