Direct Materials Variances The following data relate to the direct materials cost for the production of 2,000 automobile tires: Actual: 48,900 lbs. at $1.80 $88,020 Standard: 47,900 lbs. at $1.75 $83,825 a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Price variance $ 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 .