4. H.J. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (3,128 pounds) has the following standards: Ingredient Standard Quantity Standard Price Whole tomatoes 4,000 lbs. $.65 per lb. Vinegar 270 gal. 2.25 per gal. Corn syrup 25 gal. 28.00 per gal Salt 100 lbs. 2.25 per lb. The actual materials in a batch may vary from the standard due to tomato characteristics. Assume that the actual quantities of materials for batch K-111 were as follows: Actual Quantity 4,275 lbs. of tomatoes 275 gal. of vinegar 20 gal. of corn syrup 90 lbs. of salt a. Determine the standard unit materials cost per pound for a standard batch. b. Determine the direct materials quantity variance for batch K-111. Round your answer to the nearest cent.