Direct Msterials Variances The following data relate to the direct materials cost for the production of 1,800 automobile tires: Actual: 60,700ib.at$1.90 Standard: The cost assoctated with the difference between the standard quantity and the actual quantity of direct materials used in producing a commodit a. Determine the direct materials price variance, direct moterials quantity variange, and total direct materlals cost variance, Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. b. The direct materials price variance should normaly be reported to the Burchasing Department because of production efficiencies, the vaciance would be reported to the p purchase of Wigher-quality ras materials, the variance shocild be reported to the . If lower amounts of direct materais had been used . If the favorable use of raw materials had been caused by the Frebaic