Flour (Direct Materials) Cupcakes 3 lbs $0.35/lb Butter (Direct 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 Quantity variance Flexible budget variance Number of units produced 0.55/lb $40 U $568 F 3 lbs $3.61/lb $1,400 U $3,100 U 600 290 What is the direct material quantity variance for butter in the cookies? OA. $1,700 unfavorable B. $4,500 favorable O C. $4,500 unfavorable O D. $1,700 favorable