Ingredient Standard Cost per Batch Whole tomatoes 1,634 Vinegar 546 Corn syrup 172.80 Salt 201.60 Total 4,112 x Standard unit materials cost per pound 1.11 b. Determine the direct materiais quantity variance for batch K-111. If required, round amounts to the nearest cent. Enter a favorable varian using a minus sign and an unfavorable variance as a positive number. Ingredient Materials Quantity Variance Favorable/Unfavorable 86 Unfavorable Vinegar 16.48 X favorable Com syrup 9.6 Unfavorable Salt Favorable Whole tomatoes 2.4 X Total direct materials quantity variance Unfavorable Standard Product Cost, Direct Materials Variance Condiments Company uses standards to control its materials costs. Assume that a batch of ketchup (2,300 pounds) has the following standards: Standard Quantity Standard Price Whole tomatoes 3,800 lbs $0.43 per lb. Vinegar 210 gal $ 2.60 pergal Com syrup 18 gal $ 9.60 pergal Salt 84 lbs $ 2.40 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 K-111 were as follows 4,000 lbs. of tomatoes 202 gal. of vinegar 19 gal of corn syrup 83 lbs. of salt