Standard Product Cost, Direct Materials Variance H.3. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (2,100 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 3,600 los. of tomatoes 192 gal, of vinegar 18 gal. of com syrup 79 lbs, of salt a. Determine the standard unit materials cost per pound for a standard batch. If required, round amounts to the nearest cent. b. Determine the direct materals cuantity variance for batch 0 -.99. If required, round amounts to the nearest cent, Enter a favorable varianch o more Check My Work uses temaining. Materials Quantity