Standard product cost, direct materials variance

H$.$J$.$ Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup $(1,600$ 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:

$2,800lbs.$ of tomatoes

$144$gal. of vinegar

$14$ gal. of corn syrup

$59lbs.$ of salt

a$.$ Determine the standard unit materials cost per pound for a standard batch. If required, round amounts to the nearest cent.

Materials Quantity