Stindard Product Cost, Direct Materials Variance Condiments 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 botch may vary from the standard due to tomato characteristics. Assume that the actual quantities of materiais for batch 08 as follows: 1,900 7os. of tomatoes 96 gal. of vinegar 10 gal, of com syrup 39 105. of salt a. Determine the standard unit materials cost per pound for a standard batch. If required, round amounts to the nearest cent. a. Determine the standard unit materials cost per pound for a standard batch. If required, round amounts to the nearest cent. b. Determine the difect matinats quantity yariance for batch 0899. If required, round amounts to the nearest cent. Enter a fovorabie varionce as a negotive number using a minus sign and an unfavorabie variance as a positive number. b. Determine the direct materials quantity variance for botch 0899. 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