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

Condiments Company uses standards to control lts materials costs. Assume that a batch of ketchup (1,200 pounds) has the following standards: standard Quantity Standard Prlce Whole tomatoes 2,000 lbs. $ 0.51 per lb. Vinegar 110 gal. $ 3.10 per gal. Corn syrup 9 gal. $ 11.30 per gal. Salt 44 lbs. $ 2.80 per lb. The actual materials in a batch mayr vary from the standard due to tomato characteristics. Assume that the actual quantities of materials for batch K111 were as follows: 2,100 lbs. of tomatoes 106 gal. of vinegar 10 gal. of corn syrup 43 lbs. of salt a. Determine the standard unit materials cost per pound for a standard batch. If required, round amounts to the nearest cent. Ingredient Standard Cost per Batch Whole tomatoes Vinegar Corn syrup Salt Total Standard unit materials cost per pound b. Determine the direct materials quantity variance for batch K-111. 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. Ingredient Materials Quantity Variance Favorable/Unfavorable Whole tomatoes Vinegar Corn syrup Salt Total direct materials quantity variance