TB MC Qu. 21-80 Parallel Enterprises has collected... 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. $1.60/kg.) Actual cost of materials purchased Actual direct materials purchased and used $11.20 per finished unit $249,000 142,000 kgs