H.J. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (1,300 pounds) has the following standards: Standard Quantity Standard Price Whole tomatoes 2,200 lbs. $ 0.46 per lb. Vinegar 120 gal. 2.8 per gal. Corn syrup 10 gal. 10.2 per gal. Salt 48 lbs. 2.6 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: 2,300 lbs. of tomatoes 115 gal. of vinegar 11 gal. of corn syrup 47 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 $ Unfavorable Vinegar $ Favorable Corn syrup $ Unfavorable Salt $ Favorable Total direct materials quantity variance Unfavorable