YumYum Corporation Makes Brownies and Fudge

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) :

-What is the direct materials flexible budget variance for the Sugar in Brownies?

A) $200 favourable
B) $600 unfavourable
C) $600 favourable
D) $200 unfavourable