YumYum Corporation Makes Brownies and Fudge What Is the Actual Direct Material Quantity Used Per Batch

YumYum Corporation makes brownies and fudge.YumYum Corporation gathered the following information for the current year regarding its use of sugar (sugar is a direct material for brownies and powdered sugar is a direct material for fudge) : $\begin{array}{|l|r|r|}\hline&\text { Sugar (Direct } & \text { Powered Sugar } \\&\text { Materials) } & \text { (Direct Materials) } \\&\text { Brownies } & \text { Fudge }\\\hline \text { Standard quantity of sugar per batch } & 3 \mathrm{lbs} & 4 \mathrm{lbs} \\\hline \text { Standard price per pound of sugar } & \$ 2.00 / \mathrm{Ib} & ? \\\hline \begin{array}{l}\text { Actual quantity of sugar used per } \\\text { batch (pounds) }\end{array} & ? & 3 \mathrm{lbs} \\\hline \text { Actual price paid for sugar } & \$ 2.50 / \mathrm{bb} & \$ 5.00 / \mathrm{Ib} \\\hline \text { Price variance } & \$ 200 \mathrm{U} & \$ 450 \mathrm{~F} \\\hline \text { Efficiency variance } & \$ 400 \mathrm{~F} & ? \\\hline \text { Flexible budget variance } & ? & \$ 2,100 \mathrm{~F} \\\hline \text { Number of batches produced } & 200 & 300 \\\hline\end{array}$
What is the actual direct material quantity used per batch for Brownies?

A) 4.0 lb.
B) 2.0 lbs.
C) 0.5 lbs.
D) 3.0 lbs.