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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 @ $1.60/Kilogram) Actual cost of materials purchased Actual direct materials purchased and used Multiple Choice $31,000 unfavorable. $52,800 unfavorable $52,800 favorable. $21,800 unfavorable. $21,800 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 quantity variance is: Direct materials standard (7 kilogram @ $1.60/Kilogram) $ 11.20 per finished unit Actual cost of materials purchased $ 249,000 Actual direct materials purchased and used 142,000 Kilogram Multiple Choice O $31,000 unfavorable. O $52,800 unfavorable. $52,800 favorable. $21,800 unfavorable. O $21,800 favorable