the standard unit materials cost per pound for a standard batch. If required,


Condiments Company uses standards to control lts materials costs. Assume that a batch of ketchup (1,200 pounds) has thefollowing standards: standard Quantity Standard Prlce Whole tomatoes 2,000 lbs. $ 0.51 per lb.Vinegar 110 gal. $ 3.10 per gal.Corn syrup 9 gal. $ 11.30 per gal.Salt 44 lbs. $ 2.80 per lb. The actual materials in a batch mayr vary from the standard due to tomato characteristics. Assume that the actual quantitiesof materials for batch K—111 were as follows: 2,100 lbs. of tomatoes106 gal. of vinegar10 gal. of corn syrup 43 lbs. of salt

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