Direct Materials and Direct Labor, Variance Analysis Route 66 Tire Co. manufactures automobile tires. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 6,400 tires were as follows: a. Determine the price variance, quantity variance, and total direct materials cost variance. Enterr a favorable variance as a negative amount, and an unfavorable variance as a positive amount. b. Determine the rate variance, time variance, and total direct labor cost variance. Enter a favorable variance as a negative amount, and an unfavorable variance as a positive amount