H$.$J$.$ Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup $(3,128$ pounds$)$ has the following standards:

Standard Quantity Standard Price

Whole tomatoes $4,000$ lb$.$ $ $0\mathrm{.}60$ per lb$.$

Vinegar $260$ gal. $2\mathrm{.}25$ per gal.

Corn syrup $25$ gal. $28\mathrm{.}00$ per gal.

Salt $100$ lb$.2\mathrm{.}25$ 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:

$4,250$ lb$.$ of tomatoes

$275$ gal. of vinegar

$22$ gal. of corn syrup

$90$ lb$.$ of salt

A$.$ Determine the standard unit materials cost per pound for a standard batch.

B$.$ Determine the direct materials quantity variance for batch K$-111.$ Round to the nearest cent.