The YumYum Corporation Gathered the Following Information for the Current

The YumYum Corporation gathered the following information for the current year: $\begin{array}{|l|r|r|}\hline& \text { Sugar (Direct } & \text { Powdered Sugar } \\&\text { Materials) } & \text { (Direct Materials) } \\&\text { Brownies } & \text { Fudge }\\\hline\text { Standard quantity of sugar per batch } & 3 \mathrm{lbs} & 4 \mathrm{lbs} \\\hline \text { Standard price per pound of sugar } & \$ 2.00 / \mathrm{b} & ? \\\hline \begin{array}{l}\text { Actual quantity of sugar used per } \\\text { batch (pounds) }\end{array} & ? & 3 \mathrm{lbs} \\\hline \text { Actual price paid for sugar } & \$ 2.50 / 1 \mathrm{~b} & \$ 5.00 / \mathrm{b} . \\\hline \text { Price variance } & \$ 200 \mathrm{U} & \$ 450 \mathrm{~F} \\\hline \text { Efficiency variance } & \$ 400 \mathrm{~F} & ? \\\hline \text { Flexible budget variance } & ? & \$ 2,100 \mathrm{~F}\\\hline\end{array}$
What is the direct materials flexible budget variance for the Sugar in Brownies?

A) $200 favorable
B) $600 unfavorable
C) $600 favorable
D) $200 unfavorable