Dozen Bakery makes cupcakes and cookies. Dozen gathered the following information for the current year regarding its use of flour and butter (flour is a direct material for cupcakes and butter is a direct material for cookies):

	Flour (Direct Materials) Cupcakes	Butter (Direct Materials) Cookies
Standard quantity per batch	2 lbs.	3 lbs.
Standard Price (SP) per pound	$2.50/lb	?
Actual quantity purchased (AQP)and used per batch (pounds)	?	4 lbs.
Actual Price (AP) paid	$3.00/lb.	$5.50/lb.
Price variance	$300 U	$1,200 U
Quantity variance	$500 F	?
Flexible budget variance	?	$3,100 U
Number of units produced	350	400

What is the direct material quantity variance for butter in the cookies?

A.

$2,900 favorable

B.

$2,900 unfavorable

C.

$1,900 unfavorable

D.

$1,900 favorable