H$.$J$.$ Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup $(900$ pounds$)$ has the

following standards:

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:

$1,600lbs.$ of tomatoes

$77$gal. of vinegar

$8$gal. of corn syrup

$31$ lbs$.$ of salt

a$.$ Determine the standard unit materials cost per pound for a standard batch. If required, round amounts to the nearest

cent.

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.