Direct Labor Variances Alvarado Company produces a product that requires 4 standard direct labor hours per unit at a standard hourly rate of $9.00 per hour. If 5,100 units used 19,600 hours at an hourly rate of $9.36 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. a. Direct labor rate variance b. Direct labor time variance c. Direct labor cost variance 7,056 Unfavorable Direct Materials Variances The following data relate to the direct materials cost for the production of automobile tires: Actual: 58,400 lbs. at $1.90 per lb. Standard: 60,200 lbs. at $1.85 per lb. a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Direct Materials Price Variance Direct Materials Quantity Variance Total Direct Materials Cost Variance b. The direct materials price variance should normally be reported to the . When lower amounts of 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 be reported to the