Direat Materials Variances The following data relate to the tirect materials cost for the production of 10,000 automable tires: Actial 145,000 io. at 12.80 Standard: 190,000ib, at $2,75 number using a minut sign and an Linfavorable variance as a positive number. Price varlance Quantry variance Total direct materials cost variance the purchase of higher-quality raw materials, the variance should be reported to the Purchasing Department