a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost varian Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. b. The direct materials price variance should normally be reported to the . When lower amounts o direct materials are used because of production efficiencies, the variance would be reported to the When the favorable use of raw materials is caused by the purchase of higher-quality raw materials, the variance should b reported to the