La Tomatina uses standards to control its materials costs. Assume that a batch of ketchup (1,880 pounds) has the following standards:

	WORKING NUMBERS
	Standard	Standard
	Quantity	Price
Whole tomatoes	3,360 Lbs	$0.50 per lb.
Vinegar	220 gal	3.00 per gal.
Corn syrup	20 gal	12.00 per gal.
Salt	80 Lbs	3.00 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 P-69 were as follows:

t3,556 lbs. of tomaoes

230 gal. of vinegar

18 gal of corn syrup

75 lb. of salt

a)

Determine the standard unit materials cost per pound for a standard batch

b)

Determine the direct materials quantity variance for batch P-69