Direct Materiais Variances The following doto relate to the dizect materials cost for the production of 2,400 automobile tires: a. Determine the direct materials price varianke, direct materiais quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign ond an unfovorable variance as a positive number. b. The direct materials price variance thould normaily be reported to the - If inwer amounts of direct materials had been ased becouse of production efficiencies, the yariance Would be reported to the If the favorable we of raw materials had been caused by the purchase of higher-qualfy row materiaks, the vamance should be reported to the