H. J. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (1,880 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 K-54 were as follows:
3,556 lbs. of tomatoes
230 gal. of vinegar
18 gal. of corn syrup
75 lbs. of salt
a. Determine the standard unit materials cost per pound for a standard batch.
b. Determine the direct materials quantity variance for batchK-54.

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Vinegar Corn syrup Salt Standard Quantity Standard Prike Whole tomatoes3,360 lbs. 0.50 per lb 3.00 per gal. 12.00 per gal 3.00 perlb 220 gal. 20 gal 80lbs