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	lbs.	$ 0.60	per lb.
Vinegar	260	gal.	$ 2.25	per gal.
Corn syrup	25	gal.	$ 28.00	per gal.
Salt	100	lbs.	$ 2.25	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 lbs. of tomatoes

275 gal. of vinegar

22 gal. of corn syrup

90 lbs. of salt

a. Determine the standard unit materials cost per pound for a standard batch. Round the per unit answer to the nearest whole cent.

Ingredient	Standard Cost per Batch
Whole tomatoes	$fill in the blank 1
Vinegar	$fill in the blank 2
Corn syrup	$fill in the blank 3
Salt	$fill in the blank 4
Total	$fill in the blank 5
Standard unit materials cost per pound	$fill in the blank 6

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
Tomatoes	$fill in the blank 7	FavorableUnfavorable
Vinegar	$fill in the blank 9	FavorableUnfavorable
Corn syrup	$fill in the blank 11	FavorableUnfavorable
Salt	$fill in the blank 13	FavorableUnfavorable
Total direct materials quantity variance	$fill in the blank 15