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Condiments Company uses standards to control its materials costs. Assume that a batch of ketchup (1,800 pounds) has the following standards: Standard Quantity Standard Price Whole tomatoes 3,000 lbs. $0.52 per lb. 3.20 per gal. Vinegar 170 gal. Corn syrup 15 gal. 11.60 per gal. Salt 68 lbs. 2.90 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 08-99 were as follows: 3,100 lbs. of tomatoes 163 gal. of vinegar 16 gal. of corn syrup 67 lbs. of salt a. Determine the standard unit materials cost per pound a standard batch. If required, round amounts to the nearest cent. Standard Cost Ingredient per Batch Whole tomatoes Vinegar Corn syrup Salt a. Determine the standard unit materials cost per pound for a standard batch. If required, round amounts to the nearest cent. Ingredient Standard Cost per Batch Whole tomatoes Vinegar Corn syrup Salt Total Standard unit materials cost per pound b. Determine the direct materials quantity variance for batch 08-99. If required, round amounts to the nearest cent. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Materials Quantity Variance Ingredient Favorable/Unfavorable Whole tomatoes Unfavorable Vinegar Favorable Corn syrup Unfavorable Salt Favorable Total direct materials quantity variance Unfavorable Atlas Furniture Company manufactures designer home furniture. Atlas uses a standard cost system. The direct labor, direct materials, and factory overhead standards for an unfinished dining room table are as follows: Direct labor: standard rate $18.00 per hr. standard time per unit 2.5 hrs. Direct materials (oak): standard price $10.50 per bd. ft. standard quantity 20 bd. ft. standard rate $3.20 per direct labor hr. Variable factory overhead: Fixed factory overhead: standard rate $0.80 per direct labor hr. a. Determine the standard cost per dining room table. If required, round your answer to two decimal places. per table