CergageNowv21 Online eaching and I Show Me How Direct Materials Variances The following data relate to the direct materials cost for the production of 1,900 automobile tires: Actual: 52,200 lbs. at $2 per b Standand: 50,600 Ibs. at $1.95 per lb a. Determine the direct materials price varlance, direct materials quantity varlance, and total direct materials cost variance nter a favorable variance as negative number using a minus sign and an unfavorable variance as a positive number Direct Materials Price Variance Unfavorable Unfavorable Unfavorable because of production eficiencies, the variance would be reported to the Production Supervisor Direct Materials Quaneity Variance b. The direct materialis price varlance shouid nermaly be reported to the Purchasing Department It lower amounts of direct macerials had been used I the favorabie use of raw materials had been by the purchase of higher-quality raw materials, the variance should be reported to the Purchasing Department the diference the actuial and standard matierial cost per quanity Previous 8 0 NM