Biology Forums - Study Force

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 (SP) per pound of sugar   $2.50/lb   ?
Actual quantity purchased (AQP)and used per batch (pounds)   ?   4 lbs.
Actual Price (AP) 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

The actual direct material quantity used per batch for Cupcakes may be closest to
A) 1.7 lbs.
B) 2.9 lb.
C) 2.0 lbs.
D) 0.4 lbs.

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Wow! Thank you