Parallel Enterprises Has Collected the Following Data on One of Its

Multiple Choice

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

A) $50,000 unfavorable.
B) $22,500 favorable.
C) $50,000 favorable.
D) $27,500 unfavorable.
E) $22,500 unfavorable.