Direct Materials Variances The following data relate to the direct matenas cost for the production of 2,300 automobile tires Actual 54,900 lb, at $1.80 Standard 53,300 l, at $1.85 a. Determine the direct materiale price range, direct material quintity variance, and total direct materials com Varance. Enter a favorable variance as a negative number using a minus sign and an unfavorable vanance as a positive number: Provance 245 X Favorable Quantity variance 2,960 Unfavorable Total direct materials cost variance 8,820 X Unfavorable b. The direct material's price variance should normally be reported to the Purchasing Department flower amounts of direct materials fall been used because of production licence, the matce would be reported to the Production Supervisor If the favorable use of raw materials had been caused by the purchase of higher quality raw materials, the variance should be reported to the Purchasing Department