Delicious Desserts makes cupcakes and cookies. The company gathered the following information for the current year regarding its use of flour and butter (four is a direct material for cupcakes and butter is a direct material for cookies) Flour (Direct Butter (Direct) Materials) Malenals) Cupcakes Cookies Standard quantity per batch 4 20 Standard Price (SP) per pound $0.30b Actual quantity purchased (AQP) and used per batch (pounds) 4bs Actual Price (AP) paid $1.000 $1.06 Price variance $525 U $1,300 U Quantity varance Flexible budget variance $3,000 U Number of batches produced 290 600 The actual direct material quantity used per batch for cupcakes may be closest to QA 14 s OB. 0704 OC 04 OD. 26t