Direct Materials Variances The following data relate to the direct materials cost for the production of automobile tires: Actual: 51,900 lbs. at $1.75 per lb. Standard: 50,300 lbs. at $1.70 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. Direct Materials Price Variance Direct Materials Quantity Variance Unfavorable Unfavorable Unfavorable Total Direct Materials Cost Variance b. The direct materials price variance should normally be reported to the Purchasing Department are used because of production efficiencies, the variance would be reported to the Production Supervisor When lower amounts of direct materials . When the favorable use of raw materials is caused by the rchase of higher-quality raw materials, the variance should be reported to the Purchasing Department