Direct Materials Variances The following data relate to the direct materials cost for the production of 1,800 automobile tires: Actual: Standard: 53,900 lbs. at $2.05 per lb. 55,500 lbs. at $2.10 per lb. a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as 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 -2,695 Favorable -6,055 X Favorable -8,750 X Favorable . When lower amounts of direct materials are b. The direct materials price variance should normally be reported to the Purchasing Department used because of production efficiencies, the variance would be reported to the Production Supervisor is caused by the purchase of higher-quality raw materials, the variance should be reported to the Purchasing Department . When the favorable use of raw materials