Kraft Heinz Company (KHC) 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:

7,850 lbs. of tomatoes

575 gal. of vinegar

63 gal. of corn syrup

480 lbs. of salt

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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Standard Quantity Standard Price $0.40 per Ib. 1.75 per gal. 8.00 per gal. 0.70 per Ib. Whole tomatoes 7,500 Ibs. Vinegar Corn syrup 600 gal. 50 gal. Salt 500 lbs.