Direct Materials Variances The following data relate to the direct materials cost for the production of 2,100 automobile tires: Actual: 62,300 lb. at $1.85 Standard: 63,500 lb. at $1.80 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. Price variance $ -3,115 X Unfavorable Quantity variance $ 2,160 X Favorable Total direct materials cost variance -955 X Unfavorable b. The direct materials price variance should normally be reported to the Plant Manager X . If lower amounts of direct materials had been used because of production efficiencies, the variance would be reported to the Purchasing Department X . 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