Standard Product Cost, Direct Materials Variance Condiments Company uses standards to control its materials costs. Assume that a batch of ketchup (2,200 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 o8-99 were as follow 3,800 tbs. of tomatoes 192 gal. of vinegar 18 gal, of corn syrup 79 lbs. of salt a. Determine the standard unit materials cost pes pound for a standard batch. If required, round amounts to the nearest cent. b. Determine the direct materials quantity variagce for batch 08-99. If required, round amounts to the nearest cent. Enter a favorable variance as a negazive number using a minus sign and an unfavorable vriance as a positive number