H.J. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (1,600 pounds) has the following standards: Standard Quantity Standard Price Whole tomatoes 2,700 lbs. $ 0.38 per lb. Vinegar 150 gal. 2.3 per gal. Corn syrup 13 gal. 8.4 per gal. Salt 60 lbs. 2.1 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: 2,800 lbs. of tomatoes 144 gal. of vinegar 14 gal. of corn syrup 59 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 Standard Cost per Batch Whole tomatoes Vinegar Corn syrup Salt Total Standard unit materials cost per pound 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 Whole tomatoes Vinegar Corn syrup Salt Total direct materials quantity variance