Direct Materials Variances The following data relate to the direct materials cost for the production of 2,500 automobile tires: Actual: 59,300 lbs. at $1.7 per ib. Standard: 60,500 lbs. at $1.75 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 Direct Materials Quantity Variance Total Direct Materials Cost Variance X If lower amounts of direct materials had been used because of If the favorable use of raw materials had been caused by the purchase of higher b. The direct materials price variance should normally be reported to the production efficiencies, the variance would be reported to the quality raw materials, the variance should be reported to the