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: 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: 4,000 lbs. of tomatoes 202 gal. of vinegar 19 gal. of corn syrup 83 lbs. of salt variance as a positive number. Materials Quantity Ingredient Whole tomatoes Vinegar Corn syrup Salt Total direct materials quantity variance Variance Favorable/Unfavorable Unfavorable v Favorable Unfavorable Favorable Unfavorable