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 Butter (Direct Materials) Cupcakes Materials) Cookies Standard quantity per batch 5 lbs. 3 lbs. Standard Price (SP) per pound $0.45/b. ? Actual quantity purchased (AQP) and used per batch (pounds) ? 5 lbs. Actual Price (AP) paid 0.65/lb. $2.42/b. Price variance $120 U $1,300 U Quantity variance $329 F ? Flexible budget variance ? $3,200 U Number of units produced 400 500 What is the direct material quantity variance for butter in the cookies? A. $4,500 favorable O B. $1,900 favorable O C. $1,900 unfavorable OD. $4,500 unfavorable