Direct Materials Variances

The following data relate to the direct materials cost for the production of automobile tires:

Actual: $58,400lbs.$ at $$1\mathrm{.}85$ per $lb.$

Standard: $56,600lbs.$ at $$1\mathrm{.}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.

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