Direct Materials Variances The following data relate to the direct materials cost for the production of 2,300 automobile tires: Actual: Standard: 56,000 lbs. at $2.05 per lb. 57,100 lbs. at $2 per Ib. 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. Direct Materials Price Variance 4 Direct Materials Quantity Variance 0 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