1. H.J. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (6,000 pounds) has the following standards:

   	Standard Quantity		Standard Price
   Whole tomatoes	7,500	lbs.	$0.40	per lb.
   Vinegar	600	gal.	1.75	per gal.
   Corn syrup	50	gal.	8.00	per gal.
   Salt	500	lbs.	0.70	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 H3001 were as follows:

   7,850 lbs. of tomatoes

   575 gal. of vinegar

   63 gal. of corn syrup

   480 lbs. of salt

   a. Determine the standard unit materials cost per pound for a standard batch. Round your answer to the nearest cent. $fill in the blank 1 per lb.

   b. Determine the total direct materials quantity variance for batch H3001. Round your answer to the nearest cent. Enter a favorable variance as a negative amount, and an unfavorable variance as a positive amount. $fill in the blank 2