What is the direct materials flexible budget variance for the flour in pastries?
 

Yummy Treats Bakery (YTB) makes pastries and muffins. YTB gathered the following information for the current year regarding its use of flour and butter (flour is a direct material for pastries and butter is a direct material for muffins): Flour (Direct Materials) Butter (Direct Materials) pastries muffins Standard quantity per batch 2 lbs. 4 lbs. Standard price per pound $4.00/lb ? Actual quantity purchased and used per batch (pounds)? 4.5 lbs. Actual price paid Price variance Efficiency variance $5.00/lb. $8.50/lb. $1,575 U $1,350 U $500 F ? Flexible budget variance ? $3,750 U Number of units produced 850 600