Tommy's Toys produces two types of taystrains and dolls. Tommy's uses stainless steel to manufacture the trains and plastic to manufacture the dolls. Information regarding the usage of stoel and plastic for the past year follows: Product Names Steel Plastic Direct materials information Standard pounds per unit 1 lb 0.5 lb Standard Price (SP) per pound $3.50 7 Actual Quantity (AQ) used per unit 2.5 lbs. 1.5 lbs. Actual Price (AP) paid for material $2.00 $2.25 Actual Quantity Purchased (AQP) and used 2,300 lbs 1,100 lbs Price variance ? $2,067 F Quantity variance $1,181 U ? Flexible budget variance 2 $1,829 F OA. $4,631 favorable B. $4,631 unfavorable C. $2,269 unfavorable D. $2,269 favorable Steel Plastic Product Names Direct materials information Standard pounds per unit Standard Price (SP) per pound Actual Quantity (AQ) used per unit Actual Price (AP) paid for material Actual Quantity Purchased (AQP) and used Price variance Quantity variance Flexible budget variance Number of units produced 1 lb. $3.50 2.5 lbs. $2.00 2,300 lbs. ? $1,181 U ? 225 0.5 lb. ? 1.5 lbs. $2.25 1,100 lbs. $2,057 F $1,829 F 600 What is the direct materials flexible budget variance for steel used to manufacture the trains? O A. $4,631 favorable OB. $4,631 unfavorable O C. $2,269 unfavorable OD. $2,269 favorable