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 materials) cupcakes butter (direct materials) cookies standard quantity per batch 2 lbs. 3 lbs. standard price per pound of sugar $2.50/lb ? actual quantity purchased and used per batch (pounds) ? 4 lbs. actual price paid $3.00/lb. $5.50/lb. price variance $300 u $1,200 u quantity variance $500 f ? flexible budget variance ? $3,100 u number of units produced 350 400 what is the direct materials flexible budget variance for the flour in cupcakes? a. $200 unfavorable b. $200 favorable c. $800 unfavorable d. $800 favorable