Dog Bone Bakery, which bakes dog treats, makes a special biscuit for dogs. Each biscuit uses 0.75 cup of pure semolina flour. They buy 4,100 cups of flour at $0.55 per cup. They use 3,512.5 cups of flour to make 4,700 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 Direct materials quantity variance $ $ Unfavorable Favorable Unfavorable Total direct materials cost variance $ B. What is the standard cost per biscuit for the semolina flour? Round your answer to four decimals. Feedback Check My Work A. Use the amount of units times the difference between the actual cost and the standard cost for the direct materials price variance. Use the cups used times the standard cost against the cups used (and the amount of flower used per biscuit) to apply the standard cost for the direct materials quantity variance. The total direct materials quantity variance is the sum of the first two amounts. B. The standard cost per biscuit is a function of the cups of flour per biscuit and the standard cost.