Standard Product Cost, Direct Materials Variance Condiments Company uses standards to control its materials costs. Assume that a batch of ketchup (1,900 pounds) has the following standards: Standard Quantity Standard Price Whole tomatoes 3,200 lbs $0.39 per lb. Vinegar 180 gal 2.40 per gal. Corn syrup 15 gal 8.70 per gal 2.20 per lb. Salt 72 lbs The actual materials in a batch may vary from the standard due to tomato characteristics. Assume that the actual quantities of materials for batch 08-9 were as follows: 3,300 lbs. of tomatoes 17) al of vinegar 16 gal of comrud 71 tis. of salt a. Determine the standard unit materials cost per pound for a standard batch. If required, round amounts to the nearest cent. Ingredient standard Cost per Batch Whole tomatoes - Determine the standard unit materials cost per pound for a standard batch. If required, round amounts to the nearest cent. Standard Cost Ingredient per Batch Whole tomatoes Vinegar Corn syrup Salt Total Standard unit materials cost per pound b. Determine the direct materials quantity variance for batch 08-99. If required, round amounts to the nearest cent. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Materials Quantity Ingredient Variance Favorable/Unfavorable Whole tomatoes Vinegar Corn syrup Salt Total direct materiais quantity variance