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.	$ 0.46	per lb.
Vinegar	170	gal.	$ 2.80	per gal.
Corn syrup	15	gal.	$ 10.20	per gal.
Salt	68	lbs.	$ 2.60	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:

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 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 K-111. 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.

Ingredient	Materials Quantity Variance	Favorable/Unfavorable
Whole tomatoes		Unfavorable
Vinegar		Favorable
Corn syrup		Unfavorable
Salt		Favorable
Total direct materials quantity variance		Unfavorable