H.J. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (1,600 pounds) has the following standards:

The actual materials in a batch may vary from the standard due to tomato characteristics.
Assume that the actual quantity of materials for batch W196 were:
2,600 pounds of tomatoes
108 gallons of vinegar
17 gallons of corn syrup
49 pounds of salt
a. Determine the standard unit materials cost per pound for a standard batch.
b. Determine the direct materials quantity variance for batchW196.

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Standard Quantity tandard Price Whole tomatoes Vinegar Corn syrup Salt 2,500 pounds 120 gallon:s 15 gallons 50 pounds 50.30 per pound 2.40 per gallon 6.50 per gallon 2.25 per pound