Derect Materisla Variances The folbewing data relate to the direct materials cosk for the production of 1,800 butomobile tires: Determine the direct materiais price varianct, direct materials quantity yariance, and total direct materials cost varknce, Enter a favorable variance as a negative fumber uning a minus sign and an unfavorable variance as a positive number. b. The direct materiais price variance sheuld normally be reported to the because of production efficiencies, the varlance would be reperted to the g purthase of higher-quairy faw materiais, the variance should be reported to the V. If foner amounts of airect materials had been used f. If the favorable use of raw materials thad been caused by the - E partace, and total direct materials cost varisice, Enter a favorable variance as a negative