Direct Marta Varances The following data relate to the direct materials cast for the production of 1,000 miles 57.400 lbs. 1 $1.9 perib Standard: 56,300 lbs. 1 perb .. Determine the direct materials i arance, direct materiais quantity are, and total direct materials caracter a favorable arance as a negative numbering assign and an unfavorable variance positive number Direct Material Price varie rect Materials Quantity Variance Total Direct Materials Catarance b. The direct materials price versace should normally be reported to the when lower amounts of direct materials are wed because of production officiencies, the variance would be reported to the When the favorable use of raw material is caused by the purchase of higher quality materials, the variance should be reported to the