Direct Materials Variances

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

Actual: $59,000lbs.$ at $$1\mathrm{.}70$ per lb$.$

Standard: $57,800lbs.$ at $$1\mathrm{.}75$ 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

Direct Materials Quantity Variance

Total Direct Materials Cost Variance

b$.$ The direct materials price variance should normally be reported to the

efficiencies, the variance would be reported to the $.$

the variance should be reported to the

$.$ When lower amounts of direct materials are used because of production

$.$ When the favorable use of raw materials is caused by the purchase of higher$-$quality raw materials,

$.$ When the favorable use of raw materials is caused by the purchase of higher$-$quality raw materials,