Direct Materials variances The following data relate to the direct materials cost for the production of 2,000 automobile tires: Actual: 53,500 lbs. at $1.85 per lb. Standard: 55,100 lbs. at $1.80 per Ib. 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 2,675 Unfavorable Direct Materials Quantity Variance 2,880 X Favorable Total Direct Materials Cost Variance 205 Favorable When lower amounts of direct materials are used because of b. The direct materials price variance should normally be reported to the Plant Manager production efficiencies, the variance would be reported to the Production Supervisor higher-quality raw materials, the variance should be reported to the Purchasing Department When the favorable use of raw materials is caused by the purchase of