Standard product cost, direct materials variance H.J. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (1,100 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 0899 were as follows: 1,900lbs. of tomatoes 96gal. of vinegar 10gal. of corn syrup 39 lbs. of salt 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