H.J. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (1,500 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 K103 were as follows:2,600 lbs. of tomatoes135 gal. of vinegar13 gal. of corn syrup55 lbs. of salt(a) Determine the standard unit materials cost per pound for a standard batch.(b) Determine the direct materials quantity variance for batch K103.

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Standard Price $ 0.45 per Ib. 2.75 per gal. 10.00 per gal. 2.50 per Ib. Standard Quantity 2,500 Ibs. 140 gal. 12 gal. 56 Ibs. Whole tomatoes Vinegar Corn syrup Salt