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 2,500 LBs. $0.45 per IB Vinegar 140 gal. 2.75 pergal Corn syrup 12 gal. 10.00 pergal Salt 56 Lbs 2.50 per IB The actual materials in a batch may vary from the standard due to tomato characteristics. Assume that the actual quantities of materials for batch K103 were as follows: 2,600 IBs of tomatoes 135 gal. of vingar 13 gal. of corn syrup 55 lbs. of salt a. Determine the standard unit materials cost per pound for a standard batch. Round all per unit answers to nearest whole cent. Ingredient Standard Cost per Batch Whole tomatoes $ vinegar $ Cornsyrup $ Salt $ total $ Standard unit materials cost per pound $ b. Determine the direct materials quantity variance for batch K103. Round all per unit answers to nearest whole cent. Use the minus sign to enter favorable variances as negative numbers. Quantity Materials Quantity Variance 2,600 $ 135 $ 13 $ 55 $ Total direct materials quantity variance $