Direct Materials Variances The following data relate to the direct materials cost for the production of 2,000 automobile tires: Actual: 58,000 lbs. at $1.95 per lb. Standard: 59,200 lbs. at $2.00 per lb. 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. 1 b. The direct materials price variance should normally be reported to the When lower amounts of direct materials are used because of production efficiencies, the variance would be reported to the . When the favorable use of raw materials is caused by the purchase of higher-quality raw materials, the variance should be reported to the