lStandard Product Cost, Direct Materials Variance

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

The actual materials in a batch may vary from the standard due to tomato characteristics. Assume that the actual quantities of materials for batch $08-99$ 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.

unfavorable variance as a positive number.