andard Product Cost, Direct Materials Variance endiments Company uses standards to control its materials costs. Assume that a batch of ketchup (2,300 pounds) has the following standards: Standard Quantity Standard Price Whole tomatoes 3,800 lbs $0.43 per 1b Jinegar 210 gal $ 2.60 per gal Corn syrup 18 gal $9.60 per gal. Salt 84 lbs. $2.40 perib 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 follower 4,000 lbs. of tomatoes 202 gal. of vinegar 19 gal, of corn syrup 83 lbs. of salt a. Determine the standard unit materials cost per pound for a standard batch. If required, round amounts to the nearestent Ingredient Standard Cost per Batch 86 X Whole tomatoes 0.24 X Vinegar corn syrup 9.6 X 2.4 X Salt Total Standard unit materials cost per pound b. Determine the direct materials quantity variance for batch K-111. 1 required, round amounts to the nearest cont. Inter a favorabie variance as a negative number using a minus sign and an unfavorable variance as a positive number