Flour (wirect uter (Utreci Materials) Materials) Cupcakes Cookies Standard quantity per batch 2 lbs. Sibs Standard price per pound of sugar $2.50/ ? Actual quantity purchased and used per batch ? 4 lbs (pounds) Actual price paid $3.00/b. $5.50/1b. Price variance $300 U $1,200 U Quantity variance $500 F 2 Flexible budget variance ? $3,100 V Number of units produced 350 400 What is the direct materials flexible budget variance for the flour in cupcakes? O A $200 favorable B. $800 unfavorable OC. $200 unfavorable D. $800 favorable