b$.$ Determine the direct materials quantity variance for batch $08-99.$ If required, round amounts to the nearest cent. Enter a favorable variance as a negative number using a minus sign and an unfavorable

variance as a positive number.Standard Product Cost, Direct Materials Variance

H$.$J$.$ Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup $(7,650$ 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 $08-99$ were as follows:

$4,900lbs.$ of tomatoes

$375$ gal. of vinegar

$36$ gal. of corn syrup

$140lbs.$ of salt

a$.$ Determine the standard unit materials cost per pound for a standard batch. Round the per unit answer to the nearest whole cent.

Standard unit materials cost per pound