Condiments Company uses standards to control its materials costs. Assume that a batch of ketchup (800 pounds) has the following standards:

Standard Quantity Standard Price Whole tomatoes 1,300 lbs. $ 0.35 per lb. Vinegar 70 gal. $ 2.10 per gal. Corn syrup 6 gal. $ 7.80 per gal. Salt 28 lbs. $ 1.90 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 K-111 were as follows:

1,400 lbs. of tomatoes 67 gal. of vinegar 7 gal. of corn syrup 27 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 and if they're Favorable or Unfavorable

Whole tomatoes $ Vinegar $ Corn syrup $ Salt $ Total direct materials quantity variance $