Standard product cost, direct materials variancecondiments company uses standards to control its materials costs. assume that a batch of ketchup (2,000 pounds) has the following standards: standard quantity standard pricewhole tomatoes 3,300 lbs. $ 0.39 per lb. vinegar 190 gal. 2.40 per gal. corn syrup 16 gal. 8.70 per gal. salt 76 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 k-54 were as follows: 3,400 lbs. of tomatoes182 gal. of vinegar17 gal. of corn syrup75 lbs. of salta. determine the standard unit materials cost per pound for a standard batch. if required, round amounts to the nearest cent. ingredient standard cost per batchwhole tomatoes $vinegar $corn syrup $salt $total $standard unit materials cost per pound $b. determine the direct materials quantity variance for batch k-54. 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. ingredient materials quantity variance favorable/unfavorablewhole tomatoes $ 8vinegar $ 10corn syrup $ 12salt $ 14total direct materials quantity variance $ 16