Direct materials variances

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

Actual: $58,300$Ibs. at $$2\mathrm{.}05$ per $Ib.$

Standard: $57,100lbs.$ at $$2\mathrm{.}10$ 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

$.$ 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