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 3 lbs. Butter (Direct Materials) Cookies 2 lbs. Standard quantity per batch O A. 2,744 Ibs. O B. 2.4 lbs. OC. 1.3 lb O D. 0.4 lbs. lick to select your answer Materials) Cupcakes 3 lbs. $0.25/lb Materials) Cookies 2 lbs. Standard quantity per batch Standard Price (SP) per pound Actual quantity purchased (AQP) and used per batch (pounds) Actual Price (AP) paid Price variance 3 lbs. $6.00/lb. $1,500 U 0.85/lb $420 U Price variance Quantity variance Flexible budget variance Number of batches produced $420 U $1,500 U $3,400 U 400 290 The actual direct material quantity used per batch for Cupcakes may be closest to