H.J. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (1,500 pounds) has the following standards: standard Quantity Standard Price Whole Tomatoes 2400 lbs $.45/lb vinegar 160 gal 2.75/gal Corn syrup 14 gal 10/gal Salt 62 lbs 2.50/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-54 were as follows: 2540 lb of Tomatoes 164 gal of Vinegar 13 gal of corn syrup 60 lbs of salt Determine the direct materials quantity variance for batch K-54. Round all per unit answers to the nearest whole cent. Use the minus sign to enter favorable variances as negative numbers. Quantity Materials Quantity Variance 2,540 $ ??? 164 $ ??? 13 $ ??? 60 $ ??? Total direct materials quantity variance: $