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/Kilogram)	$ 14	per finished unit
Actual cost of materials purchased	$ 322,500
Actual direct materials purchased and used	150,000	Kilogram

Multiple Choice

$27,500 unfavorable.

$50,000 unfavorable.

$22,500 unfavorable.

$50,000 favorable.

$22,500 favorable.