The following company information is available. The direct materials quantity variance is: Direct materials used for prodution Standard quantity for units produced Standard cost per gallon of direct material Actual cost per gallon of direct material 35,000 gallons 33,400 gallons $11.00 $11.20 Multiple Choice $17600 unfavorable. $17200 favorable $24,600 unfavorable Multiple Choice $17,600 unfavorable. $17.200 favorable. $24,600 unfavorable. $24,600 favorable. $17,200 unfavorable Use the following data to find the direct labor rate variance if the company produced 3,500 units during the period. Direct labor standard (4 hrs. e $6.90/hr.) Actual hours worked Actual rate per hour 27.60 per unit 12,450 $ 7.30 Multiple Choice $5.600 unfavorable Actual hours worked Actual rate per hour 12,450 $ 7.30 Multiple Choice $5.600 unfavorable. $10,695 favorable. $5,600 favorable. $4,980 unfavorable $4,980 favorable. 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. $1.55/kg.) $10.85 per finished unit Actual cost of materials purchased Actual direct materials purchased and used $240,250 141,000 kgs Multiple Choice 31,000 unfavorable 21700 unfavorable 52 700 favorable Multiple Choice $31,000 unfavorable $21,700 unfavorable $52.700 favorable $21,700 favorable. $52.700 unfavorable