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Standara Product Cost, Direct Materials Voriance Ha. Heinz Companv useis standards to control its materials costs. Assume that a batch of ketchup (900 pounds) has the following staindards: The actual matenals in a batch may vary from the standard due to tomato cheracteristics. Assume that the actual quantities af materials for batch oa-9s inere as follows 1,600 bs of tomatoes 77 gal, of vinegar E gal, of carm syrup 31 las, of salt a. Determine the standard unit moterials cost per pound for a standard batch. If required, round amounts to the nearest cent. b. Determine the divet matecish quantity vartanch for batch 08-90. If required, round amounts to the nearest cent. Enter o favorable variance as a negative number using a minus sigh and an unfavorable varience as a posiuve enumber. Determine the direct matenals quanty variance for batch 08-99. If required, round amounts to the nearest cent. Enter a favorable variance as a negative umber using a minus sign and an unfavorable variance as a positve number