Standard Product Cost, Direct Materials variance Condiments Company se standards to control its materials costs. Assume that a batch of ketchup (1.700 pounds) has the following standards: Standard Quantity Standard Price Whole tomatoes 2,800 $0.36 per la Vinegar 160 a $2.20 pergal Com 14 8 .00 per al 64 $2.00 per The actual materials in a batch may vary from the standard due to tomate and that the actual e s of materials for batch K-111 were as follows: 2.000 of tomato 154 al of vinegar 15 gal.of comp 60 soat a. Determine the standard unit materials cost per pound for a standard batch, fred, round amounts to the Ingredient Standard Cost per Batch recent LO Vio 352 Com 112 120 $ 1.600 Standard unit materials cost per pound Determine the dire c tor batch K-111. rund round amounts to the contra favorable verance gative Buberwing a minun da b le variance as a positive number Ingredient Materials O y Variance favorable/Unfavorable favorable Vinegar Fawr Com verable Total direct materials quantity variance $ 28.8