Direct Materials Variances The following data relate to the direct materials cost for the production of 1,800 automobile tires: Actual 61,200 lbs. at $1.80 $110,160 Standard 59,400 lbs. at $1.75 $103,950 a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter favorable variances as negative numbers. Enter unfavorable variances as positive numbers Unfavorable Variance Price variance Quantity variance Total direct materials cost variance Unfavorable Variance Unfavorable Variance