Standard Product Cost, Direct Materials Variance H.). Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (3,128 pounds) has the following standards: Whole tomatoes Standard Quantity Standard Price Vinegar Com synup Salt 4,000 lbs. $0.60 per lb. 260 gal. $2.25 per gal. 25 gal. 100 lbs. $28.00 per gal. $2.25 per lb. The actual materials in a batch may vary from the standard due to tomato characteristics. Assume that the actual quantities of materials for batch K-111 were as follows: 4,250 lbs. of tomatoes 275 gal. of vinegar 22 gal. of corn syrup 90 lbs. of salt a. Determine the standard unit materials cost per pound for a standard batch. Round the per unit answer to the nearest whole cent Ingredient 4 Whole tomatoes Vinegar Corn syrup Salt Total Standard Cost per Batch b. Determine the direct materials quantity veriance for batch K-111. If required, round amounts to the nearest cent. Enter a favorable variance as a negative number using minus sign and an unfavorable variance as a positive number Ingredient Tomatoes Vinegar Com syrup Sult Total direct materials quantity variarice Materials Quantity Variance Favorable/Unfavorable