Direct Materials Variances The following data relate to the direct materials cost for the production of 2,500 automobile tires: Actual: Standard: 49,100 lbs. at $1.85 per lb. 50,100 lbs. at $1.90 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 2,455 X Favorable Direct Materials Quantity Variance Total Direct Materials Cost Variance 1,900 X 4,355 X Favorable Favorable Production Supervisor b. The direct materials price variance should normally be reported to the Purchasing Department . 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 Purchasing Department .