H.J. Heinz Company uses standards to control its materials costs. Assume that a batch
of ketchup (6,000 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 H3001 were as follows:
7,850 lbs. of tomatoes
575 gal. of vinegar
63 gal. of com syrup
480 lbs. of salt

a. Determine the standard unit materials cost per pound for a standard batch.
b. Determine the total direct materials quantity variance for batchH3001.

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Whole tomatoes Vinegar Corn syrup Salt Standard Quantity 7,500 lbs. 600 gal. 50 gal 500 Ibs. Standard Price $0.40 per Itb 1.75 per gal. 8.00 per gal 0.70 per lb.