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. @ $2.10/kg.) $14.70 per finished unit Actual cost of materials purchased $341,900 Actual direct materials purchased and used 152,000 kg $25,600 unfavorable. $48,300 unfavorable. $48,300 favorable. $22,700 unfavorable. $22,700 favorable.