Standard Product Cost, Direct Materials Variance H.J. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup ( 1,300 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: 2,300 lbs. of tomatoes 115 gal. of vinegar 11 gal. of corn syrup 47 lbs. of salt