H.J. Heinz Company uses standards to control its materials costs. Assume that a batch of ketchup (6,000

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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:

                                                    

a. Determine the standard unit materials cost per pound for a standard batch.
b. Determine the total direct materials quantity variance for batch H3001.

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