I need assistance with solving the Standard unit materials costs per pound in part A, Materials Quantity Variance, and the Total Direct Materials Quantity Variance in part B?

StandardProduct Cost, Direct Materials Variance

Condiments Company uses standards to control its materials costs. Assume that a batch of ketchup (2,900 pounds) has the following standards:

Standard Quantity Standard Price

Whole tomatoes

4,800 lbs. $0.53 per lb.

Vinegar

270 gal. $3.20 per gal.

Corn syrup

23 gal. $11.80 per gal.

Salt

108 lbs. $2.90 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:

5,000 lbs. of tomatoes

259 gal. of vinegar

24 gal. of corn syrup

107 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 $2544.00

Vinegar $864.00

Corn syrup $271.40

Salt $313.20

Total $3992.60

Standard unit materials cost per pound ___________?

b.Determine thedirect materials quantity variancefor 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