Direct Materials Variances

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

Actual: $61,200lbs.$ ?at $$1\mathrm{.}85$ ?per $lb.$

Standard: $63,000lbs.$ ?at $$1\mathrm{.}80$ ?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

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

b$.$ ?The direct materials price variance should normally be reported to the $?$ ?When lower amounts of direct materials are used because of production efficiencies, the variance would be reported to the $?2.$ ?When the favorable use of raw materials is caused by the purchase of higher$-$quality raw materials, the variance should be reported to the $?$