Dog Bone Bakery, which bakes dog treats, makes a special biscuit for dogs. Each biscuit uses 0.70 cup of pure semolina flour. They buy 4,000 cups of flour at $0.55 per cup. They use 3,348 cups of flour to make 4,800 biscuits. The standard cost per cup of flour is $0.54. A. What are the direct materials price variance, the direct materials quantity variances, and the total direct materials cost variance? Round your answers to two decimals. Enter all amounts as positive numbers. Direct materials price variance 40 Unfavorable Direct materials quantity variance $ 6.48 Favorable Unfavorable Total direct materials cost variance s B. What is the standard cost per biscuit for the semolina flour? Round your answer to four decimals. 0.378