Direct Materials Variances The following data relate to the direct materials cost for the production of 2,200 automobile tires: a. Determine the direct materials price variance, direct materiaks 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 posative number. b. The diect materials price variance sheuld nomaily be reported to the because of production efficiencies, the variance would be repcrted to the / purchase of higher-quality raw materialos the variance should be reported to the rorack wor Unfavorable vaciances can be thought of as increseing costs (a debit). Fevarable variances can be theught of as decreasing costs (a credth) The direct materials cos vanance is the difference between the actual and stancard materials cons