Direct Materials Variances The following data relate to the direct materials cost for the production of 2.400 automobile tires 50,700 lbs. at 12.05 per ib. Standard: 52,200 ibo at $2.10 perib .. Determine the direct maten als price variance, direct materials quantity variance, and total direct manas cost and Enter favorable variance as a negative number ng a minus sign and an unfavorable variance as a positive number Direct Materials Price Vanance Direct Materials Quantity Varance Tots Direct Materials Cost Vrance The direct materials price variance should normay be reported to the when ower amounts of direct materials we used becuse of aduction offices the variance would be reported to the When the fable use of raw material is caused by the purchase of higher in material, the variance should be reported to the