b. Determine the direct materials quantity variance for batch 08-99. If required, round amounts to the nearest cent. Enter a favorable variance a a negative number using a minus sign and an unfavorable variance as a positive number. Materials Quantity Ingredient Favorable/Unfavorable Whole tomatoes Vinegar Variance Corn syrup Salt Total direct materials quantity variance Condiments Company uses standards to control its materials costs. Assume that a batch of ketchup (1,900 pounds) has the following standards: Standard Quantity Standard Price Whole tomatoes 3,200 lbs. $0.39 per Ib. Vinegar 180 gal. 2.40 per gal. Corn syrup 15 gal 8.70 per gal. Salt 72 lbs. 2.20 per lb. The actual materials in a batch may vary from the standard due to tomato characteristics. Assume that the actual quantities of materials for batch 08-99 were as follows: 3,300 lbs. of tomatoes 173 gal. of vinegar 16 gal, of corn syrup 21 lbs. of salt The actual materials in a batch may vary from the standard due to tomato characteristics. Assume that the actual quantities of materials for batch 08-99 were as follows: 3,300 lbs. of tomatoes 173 gal. of vinegar 16 gal, of corn syrup 71 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 1,248 Vinegar 432 Corn syrup 130.50 Salt 158.40 Total 1,968.90 Standard unit materials cost per pound 1.047 b. Determine the direct materials quantity variance for batch 08-99. If required, round amounts to the nearest cent. Enter a favorable variance as negative number using a minus sign and an unfavorable variance as a positive number