Direct Materials Variances

The following data relate to the direct materials cost for the production of $2,500$ automobile tires:

Actual: $,48,200lbs.$ at $$1\mathrm{.}85$ per lb$.$

Standard: $49,200lbs.$ at $$1\mathrm{.}8$ per $lb.$

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

If lower amounts of direct materials had been used because of production efficiencies, the variance would be

reported to the

:$.$ If the favorable use of raw materials had been caused by the purchase of higher$-$quality raw materials, the variance should be reported to the