Direct Materials Variances The following data relate to the direct materials cost for the production of 1,800 automobile tires: Actual: 60,000 lbs, at $1.7 per lb. Standard 61,200 lbs. at $1.65 per ib. a. Determine the direct materials price variance, direct materials quantity variance, and total direct maternal cost vanance. Enter a favorable variance as a negative number using aminus sign and an unfavorable variance as a positive number Direct Materials Price Varance 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