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

$\backslash$table$[[,$Standard Quantity,Standard Price$],[$Whole tomatoes,$2,800lbs.,$$$0\mathrm{.}39$ per lb$.],[$Vinegar$,160$gal,$2\mathrm{.}40$ per gal.$],[$Com syrup,$14$gal.,$8\mathrm{.}70$ per gal.$],[$Salt$,64lbs.,2\mathrm{.}20$ per $lb.]]$

$2,900$ lbs$.$ of tomatoes

$154$gal. of vinegar

$15$gal of corn syrup

$63$ 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

Whole tomatoes

Vinegar

Corn syrup

Salt

Total

Standard unit materials cost per pound

$\backslash$table$[[$Ingredient$],[$Whole tomatoes$],[$Vinegar$],[$Com syrup$],[$Salt$],[$Total direct materials quance$/$Unfavorable$]]$